23-33    Government Revenue (General Revenue Account and Funds)
				(HKD 100 million)
Item	1997/1998	1998/1999	1999/2000	2000/2001	2001/2002
Operating Revenue
Direct Taxes
Earnings and Profits Tax	915.24	757.46	669.14	738.70	777.49
Indirect Taxes
Bets and Sweeps Tax	134.53	122.28	119.38	126.30	115.71
Hotel Accommodation Tax	5.11	2.19	1.82	2.23	2.03
Stamp Duties	290.97	101.89	121.16	109.11	86.37
Air Passenger Departure Tax	10.02	5.73	4.99	5.37	6.66
Cross Harbour Tunnel Passage Tax	2.00	1.95	0.97	-	-
Duties	84.65	76.98	73.77	72.93	69.81
General Rates	62.58	36.14	71.32	144.28	127.27
Motor Vehicle Taxes	42.46	22.37	26.13	30.25	26.76
Royalties and Concessions	18.89	12.86	15.77	17.67	18.81
Other Revenue
Fines,Forfeitures and Penalties	15.66	13.33	10.93	10.61	9.26
Properties and Investments	71.59	83.35	69.86	75.79	86.21
Loans, Reimbursements,
Contributions and Other Receipts	60.42	65.17	56.72	42.10	41.54
Utilities	67.35	44.00	33.26	32.97	33.66
Fees and Charges	112.79	105.65	108.96	109.73	109.16
Investment Income
General Revenue Account	89.76	215.68	153.90	68.35	2.25
Land Fund①	60.06	100.80	213.88	126.81	1.06
Total Operating Revenue	2044.08	1767.83	1751.96	1713.20	1514.05
Capital Revenue
Direct Taxes
Estate Duty	15.88	12.37	12.72	15.03	19.28
Indirect Taxes
Taxi Concessions	0.23	-	-	-	-
Other Revenue
Land Transactions②	178.64	-	-	-	-
Others	10.76	9.82	13.84	105.25	8.37
Recovery from Housing Authority	11.88	14.71	6.40	20.67	24.75
Funds
Capital Works Reserve Fund③	480.67	256.86	391.11	321.83	106.83
(exclude proceeds of bond issue)
Capital Investment Fund	38.88	63.29	26.65	29.49	28.16
Disaster Relief Fund	0.02	0.03	0.04	0.03	0.01
Loan Fund	24.75	25.33	115.15	36.12	53.82
Civil Service Pension Reserve Fund	6.47	10.91	10.16	6.02	0.05
Innovation and Technology Fund	-	-	1.92	2.96	0.27
Total Capital Revenue	768.18	393.32	577.99	537.40	241.54
Total Government Revenue	2812.26	2161.15	2329.95	2250.60	1755.59
Notes: ①Including the change in the net worth of the investments up to 31 October 1998.
②From 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.
③From 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.