No. Hengqin originally did not belong to Macao, but it has become a part of Hengqin Guangdong-Macao deep cooperation zone, which has taken an important step in promoting the integrated development of Qin and Macao. In the master plan for the construction of Hengqin-Guangdong-Macao deep cooperation zone, Hengqin and Macao Special Administrative Region are set as "first line", while other areas of Hengqin and People's Republic of China (PRC) Customs are set as "second line". A few days ago, the Ministry of Finance, the General Administration of Customs and the State Administration of Taxation issued relevant policies, clarifying that the tax policy of "first-line" liberalization and "second-line" control should be implemented in the cooperation zone.