中小企業援助計劃 SME Aid Scheme

在2003年5月，為因應當時的社會經濟情況，特區政府推出“中小企業援助計劃”，提供免息的財務援助，以舒緩當時受SARS事件影響的商戶，並支持中小企業改善經營環境及提升營運能力。
In May 2003, in response to the socio-economic situation at that time, the SAR Government launched the "SME Aid Scheme" to provide interest-free financial assistance, alleviating the hardship of merchants affected by the SARS outbreak and supporting small and medium-sized enterprises to improve their business environment and enhance operational capacity.

隨著本澳經濟迅速增長，為繼續有效及適當地扶助本地中小企業的發展，特區政府不斷完善“中小企業援助計劃”。透過新修訂的“中小企業援助計劃”，商戶可獲得免息的財務援助，供企業購置營運所需設備；為營運場所進行翻新、裝修及擴充工程；訂立商業特許合同或特許經營合同；取得技術專用權或知識產權；進行宣傳及推廣活動；提升經營能力及競爭力；作為企業的營運資金；或用於因受異常、未能預測或不可抗力事件影響而導致經濟及財政出現困難的情況。
With the rapid economic growth of Macao, the SAR Government has continuously refined the “SME Aid Scheme” to sustain effective and appropriate support for the development of local small and medium-sized enterprises. Under the newly revised Scheme, merchants may obtain interest-free financial assistance for the following purposes: purchasing equipment required for operation; carrying out renovation, fitting-out and expansion works for business premises; entering into commercial franchise or licensing agreements; acquiring technical rights or intellectual property rights; conducting promotion and marketing activities; upgrading operational capability and competitiveness; covering working capital needs of the enterprise; or addressing economic and financial difficulties arising from extraordinary, unforeseeable or force majeure events.

每一企業可獲提供一筆上限為澳門幣六十萬元的免息援助款項，為讓受惠企業能靈活調配資金，援助款項以分期支付形式償還，首期還款於批給批示日起計第18個月時開始償還，往後每6個月還款一期，援助款項最長可分八年攤還；對於已全部償還援助款項的合資格企業，特區政府更提供二次援助的機會。

Each enterprise is eligible for a maximum interest-free assistance grant of MOP 600,000. To allow beneficiaries flexible fund allocation, the assistance is repayable by instalments. The first repayment is due 18 months from the date of the approval order, followed by instalments every six months thereafter, with a maximum repayment period of eight years. Eligible enterprises that have fully repaid their assistance grant may apply for a second round of aid from the SAR Government.

中小企業信用保證計劃 SME Credit Guarantee Scheme

《中小企業信用保證計劃》為每一受惠企業提供上限為所申請的銀行貸款額的百分之七十的信用保證；最高信用保證額達澳門幣四百九十萬元。此保證額不包括利息及與攤還貸款有關的其他負擔。

Under the SME Credit Guarantee Scheme, a credit guarantee of up to 70% of the bank loan amount applied for is provided to each beneficiary enterprise, with a maximum guarantee amount of MOP 4,900,000. This guarantee amount excludes interest and other charges related to loan repayment by instalments.

計劃旨在透過提供信用保證，協助中小企業取得銀行融資，所獲貸款不可用於償還現有債務，貸款方式則沒有特別限制。

The Scheme aims to assist small and medium-sized enterprises in obtaining bank financing by providing credit guarantees. The loan proceeds cannot be used to settle existing debts, while there are no specific restrictions on the type of loan.

計劃規定貸款之還款期最長為 5年，自有關貸款動用之日起計。

The Scheme stipulates that the maximum loan repayment period is five years, calculated from the date of loan drawdown.

中小企業專項信用保證計畫 SME Special Credit Guarantee Scheme

《中小企業專項信用保證計劃》為中小企業專項資金需求提供最高達百分之一百的銀行信貸保證，以支持其開展企業革新及轉型、推廣及宣傳所經營品牌、改善產品質量，以及開展新業務的專門項目。另外，此計劃亦旨在協助直接受異常、未能預測或不可抗力事件，尤其受自然災害或疫症事件影響之中小企業取得銀行融資以解決支付員工薪金、營運場所租金等短期資金周轉的困難。
The SME Special Credit Guarantee Scheme provides bank credit guarantee of up to 100% for the special funding needs of small and medium-sized enterprises. It supports dedicated projects for business innovation and transformation, brand promotion and marketing, product quality improvement, and the launch of new business lines. In addition, the Scheme aims to assist SMEs directly affected by extraordinary, unforeseeable or force majeure events, in particular natural disasters or pandemics, to obtain bank financing to address short-term cash flow difficulties such as staff salary payments and business premise rentals.

每筆承保貸款上限為澳門幣一百萬元；而提供的保證額不包括利息及與攤還貸款有關的其他負擔。計劃旨在透過提供信用保證協助中小企業取得銀行融資，所獲貸款不可用於償還現有債務，貸款方式則沒有特別限制。計劃規定貸款之還款期最長為 5年，自有關貸款動用之日起計。

The maximum amount for each guaranteed loan is MOP 1,000,000. The guarantee amount excludes interest and other charges related to loan repayment by instalments. The Scheme aims to assist SMEs in obtaining bank financing through the provision of credit guarantees. The loan proceeds cannot be used to settle existing debts, and there are no specific restrictions on the type of loan. The Scheme stipulates that the maximum loan repayment period is five years, calculated from the date of loan drawdown.

鼓勵企業升級發展補貼計劃 Enterprise Upgrade and Development Subsidy Scheme

《鼓勵企業升級發展補貼計劃》向以貸款或融資租賃方式進行投資項目的商業企業主提供利息或租金補貼，補貼的期間最長為四年，以鼓勵商業企業主提升商業企業的競爭力，促進經濟適度多元及可持續發展，尤其為實現產業化發展、技術革新、企業轉型、改善經營及生產條件等目標。
The Enterprise Upgrade and Development Subsidy Scheme provides interest or rental subsidies to business operators that carry out investment projects by way of loans or finance leases. The maximum subsidy period is four years. It encourages business operators to enhance the competitiveness of their enterprises and promote appropriate economic diversification and sustainable development, in particular to achieve goals including industrialisation, technological innovation, business transformation, and improvement of operational and production conditions.

本補貼計劃的年補貼率上限、整體計劃每年可獲許可給予補貼的總貸款金額／總租金金額上限，以及每一受益人每年可獲許可給予補貼的貸款金額／租金金額上限，以公佈於《澳門特別行政區公報》的行政長官批示訂定。

The maximum annual subsidy rate of this Subsidy Scheme, the ceiling of total loan amount / total rental amount eligible for subsidy under the Scheme each year, as well as the ceiling of loan amount / rental amount eligible for subsidy for each beneficiary per year, are set out in the Chief Executive Order published in the Macao Special Administrative Region Official Gazette.

工業政策範圍內稅務鼓勵 Tax Incentives under the Industrial Policy

本稅務鼓勵措施旨在對有意為本地區工業作出貢獻的投資者，給予稅務方面的優惠，以鼓勵透過投資的增加，推動本地區工業的增長及發展，尤其是有關生產效率、科技水平的提高，新產品的製造，以及其他引致生產活動進步的效果。
This set of tax incentive measures aims to grant tax benefits to investors willing to contribute to the industry of the Region, so as to encourage growth in investment and foster the expansion and development of local industry, particularly improvements in production efficiency and technological standards, manufacture of new products, and other advances in production activities.

上述所指的稅務優惠，可以給予下列全部或局部優惠：
A、市區房屋稅的豁免，豁免期在澳門市不超過十年，在離島市不超過二十年。上述豁免只限專租作工業用途的不動產收益；
B、營業稅的豁免；
C、所得補充稅削減百分之五十；
D、不動產轉移稅削減百分之五十，然而該等不動產須專用於有關工業活動的經營，包括商業、行政及社會服務的設立；
E、上款所指不動產轉移的承繼稅、贈與稅削減百分之五十。

The tax benefits mentioned above may cover all or part of the following incentives:

A. Exemption from Urban Real Estate Tax. The exemption period shall not exceed ten years for Macao City and twenty years for the Islands. The exemption applies only to income from immovable properties leased exclusively for industrial use;

B. Exemption from Business Tax;

C. 50% reduction in Supplementary Tax on Income;

D. 50% reduction in Real Estate Transfer Tax, provided that such immovable properties are used exclusively for carrying out the relevant industrial activities, including the establishment of commercial, administrative and social service facilities;

E. 50% reduction in Succession Tax and Gift Tax applicable to the transfer of immovable properties referred to in the preceding paragraph.

2022銀行貸款利息補貼計劃 2022 Bank Loan Interest Subsidy Scheme

為減輕疫情持續對各行各業造成的負面影響，特區政府推出“2022銀行貸款利息補貼計劃”。根據第35/2022號行政法規《減輕因2022年疫情對企業造成負面影響的銀行貸款利息補貼計劃》及第138/2022號行政長官批示，符合資格的企業，如於2020年2月1日至申請期結束前，獲得澳門持牌銀行批准用於有關企業經營業務的貸款，可透過銀行申請相關臨時利息補貼，貸款額上限為500萬澳門元，補貼期最長為兩年，年補貼率上限為四厘。
To mitigate the sustained adverse impact of the pandemic on various sectors, the SAR Government launched the “2022 Bank Loan Interest Subsidy Scheme”. In accordance with Administrative Regulation No. 35/2022 Bank Loan Interest Subsidy Scheme to Alleviate the Negative Impact of the Epidemic on Enterprises in 2022 and Chief Executive Order No. 138/2022, eligible enterprises that have obtained loans approved by licensed banks in Macao for their business operations between 1 February 2020 and the end of the application period may apply for the relevant temporary interest subsidy via banks. The maximum loan amount is MOP 5,000,000, the maximum subsidy period is two years, and the maximum annual subsidy rate is 4%.

計劃申請期由2022年7月30日至2023年1月30日結束。

The application period of the Scheme runs from 30 July 2022 to 30 January 2023.

青年創業援助計劃 Youth Entrepreneurship Support Scheme

為鼓勵澳門青年在傳統就業取向以外開拓新的選擇和機會，實踐創業理想，特區政府在工商業發展基金下設立了《青年創業援助計劃》，為擁有創業理想但缺乏資源的本地青年提供一筆免息援助款項，協助他們減輕創業初期的資金壓力。

To encourage Macao youth to explore new options and opportunities beyond traditional employment paths and realise their entrepreneurial aspirations, the SAR Government has established the Youth Entrepreneurship Support Scheme under the Industrial and Commercial Development Fund. It provides interest-free financial assistance to local young people with entrepreneurial ideas but insufficient resources, helping them ease capital pressure in the early stage of starting a business.

澳門的創業青年，以及由澳門的創業青年持有超過50%出資的有限公司，均可提出申請。援助款項須用於受惠商業企業在澳門特別行政區經營的業務，且須作下列用途：購置商業企業營運所需的設備；為商業企業營運場所進行裝修工程；訂立商業特許合同或特許經營合同；取得技術專用權或知識產權；進行宣傳及推廣活動；以及作為商業企業的營運資金。

Applications may be submitted by young Macao entrepreneurs, or by limited companies in which young Macao entrepreneurs hold more than 50% of the capital contribution. The assistance grant must be used for the business operated by the beneficiary enterprise in the Macao Special Administrative Region, and shall be applied for the following purposes: purchasing equipment required for business operation; carrying out renovation works for business premises; entering into commercial franchise or licensing agreements; acquiring technical rights or intellectual property rights; conducting promotion and marketing activities; and covering the working capital of the business.

援助金額上限為澳門幣三十萬元，援助款項以分期支付形式償還，每半年為一期，首期自作出批給批示之日起滿十八個月到期償還，最長還款期為八年。

The maximum amount of assistance is MOP 300,000. The assistance is repayable by instalments every six months. The first instalment falls due 18 months from the date of the approval order, with a maximum repayment period of eight years.