Since the return，Macao’s gambling industry and tourism industry have continued to grow strongly. The rapid increase of visitors to Macao has made great contributions to Macao’s development，but it also has some negative externalities. Local residents in Macao benefit from an increment on the numbers of visitors to Macao，but also，suffer the pressures brought by the rapid development of tourism industry，thus，a voice of tourist tax among the natives has gradually arisen. International experience shows taxing on the tourist aims to improve infrastructure，protect environment and tourism resources，and obtain funds for sustainable development of tourism. Results of tourist tax in different places are various. Macao’s economic structure is single，and it relies heavily on gambling and tourism. The imposition of tourist tax may lead to a decline of tourist numbers，damage to the feelings of mainland tourists and Macao’s international image，and increase the proportion of gambler numbers，which is not conducive to non-gambling business and moderate diversification of economy. Tiny space is the fundamental reason that restricts the carrying capacity of Macao. The coordination of existing spaces and diversion measures are not effective to solve the fundamental problems. Regional cooperation，especially with Hengqin，is the only and more effective way to realize the complementarity of tourism resources and natural spaces to build and share the “World Tourism and Leisure Center”，which helps to balance the relations between “livable” and “tourist”.