22-35 ACTUAL REVENUE (GENERAL REVENUE ACCOUNT AND FUNDS)

(HK million)

 

 

 

 

 

Item

1990/91

1995/96

1996/97

1997/98

1998/99

Operating Revenue

 

 

 

 

 

Direct Taxes

 

 

 

 

 

Earnings and Profits Tax

36340

77419

83966

91524

75746

Indirect Taxes

 

 

 

 

 

Bets and Sweeps Tax

5884

11051

12191

13453

12228

Entertainments Tax

136

-

-

-

-

Hotel Accommodation Tax

269

501

580

511

219

Stamp Duties

5939

11215

20461

29097

10189

Air Passenger Departure Tax

718

522

1121

1002

573

Cross Harbour Tunnel Passage Tax

197

202

199

200

195

Duties

5729

7899

8450

8465

7698

General Rates

3039

5806

6285

6258

3614

Motor Vehicle Taxes

2054

2880

3249

4246

2237

Royalties and Concessions

816

1773

1755

1889

1286

Other Revenue

 

 

 

 

 

Fines,Forfeitures and Penalties

652

1607

1592

1566

1333

Properties and Investments

1341

2488

2926

7159

8335

Loans, Reimbursements Contributions and Other Receipts

2173

4597

5044

6042

6517

Utilities

5617

7199

6608

6735

4400

Fees and Charges

5992

9879

10766

11279

10565

Interest

4505

5910

5616

8976

21568

Total Operating Revenue

81401

150948

170809

198402

166703

Capital Revenue

 

 

 

 

 

Direct Taxes

 

 

 

 

 

Estate Duty

656

1277

1510

1588

1237

Indirect Taxes

 

 

 

 

 

Taxi Concessions

136

-

-

23

-

Other Revenue

 

 

 

 

 

Land Transactions

242

418

451

17864

-

Others

240

214

282

1076

982

Recovery from Housing Authority

-

337

805

1188

1471

Funds

 

 

 

 

 

Capital Works Reserve Fund

4003

22478

29057

48067

25686

Capital Investment Fund

2340

2681

3023

3888

6329

Disaster Relief Fund

-

2

1

2

3

Loan Fund

506

1306

1919

2475

2533

Civil Service Pension Reserve Fund

-

384

501

647

1091

Land Fund

-

-

-

6006

10080

Total Capital Revenue

8123

29097

37549

32824

49412

Total Government Revenue

89524

180045

208358

281226

216115

 

 

 

 

 

 

Notes: From 27 May 1985 up to 30 June 1997 this head included only land transactions conferring a benefit

 

 

 

 

 

that expired on or before 30 June 1997. From 1 July 1997 to 31 December 1997, pending amendment of

 

 

 

 

 

the Capital Works Reserve Fund resolution, all land revenue was credited to this head.

 

 

 

 

 

From 27 May 1985 up to 30 June 1997 this head included the former Hong Kong Government share of land

 

 

 

 

 

revenue distributed in accordance with Annex III of the Sino-British Joint Declaration. From 1

 

 

 

 

 

January 1998 this head has been credited with all revenue from land transactions.

 

 

 

 

 

Including the change in the net world of the investment up to 31 October 1998.