Since Macao belongs to the category of "overseas" in tax law, it is not required to pay China's business tax, so there will be no urban maintenance and construction tax, education surcharge and local education surcharge, but it will be paid according to local tax laws. At the same time, mainland enterprises are resident enterprises, and the income from engaging in Jian 'an business abroad should also be paid to the tax authorities where domestic enterprises are located.

Since invoices cannot be taken out of the country, if the other party needs invoices or invoices-like documents (I don't know whether Macao is an invoice), if it is a domestic practice to apply to the local competent tax authorities for issuing invoices, you can consult the other party.