7-5  Main Items of National Government Revenue of the Central and Local Governments (2007)
(100 million yuan)
Item National    
Government Central Local
Revenue Government Governments
       
  National Government Revenue 51321.78 27749.16 23572.62
  Total Tax Revenue 45621.97 26369.85 19252.12
  Domestic Value Added Tax 15470.23 11602.61 3867.62
  Domestic Consumption Tax 2206.83 2206.83
  VAT and Consumption Tax from Imports 6153.41 6153.41
  VAT and Consumption Tax Rebate for Exports -5635.00 -5635.00
  Business Tax 6582.17 202.66 6379.51
  Corporate Income Tax 8779.25 5646.97 3132.28
  Individual Income Tax 3185.58 1911.80 1273.78
  Resource Tax 261.15 261.15
  City Maintenance and Construction Tax 1156.39 7.69 1148.70
  House Property Tax 575.46 575.46
  Stamp Tax 2261.75 1945.15 316.60
     Stamp Tax on Security Exchange 2005.31 1945.15 60.16
  Urban Land Use Tax 385.49 385.49
  Land Appreciation Tax 403.10 403.10
  Tax on Vehicles and Boat Operation 68.16 68.16
  Tax on Ship Tonnage 18.20 18.20
  Vehicle Purchase Tax 876.90 876.90
  Tariffs 1432.57 1432.57
  Farm Land Occupation Tax 185.04 185.04
  Deed Tax 1206.25 1206.25
  Tobacco Leaf Tax 47.80 47.80
  Other Tax Revenue 1.24 0.06 1.18
  Total  Non-tax Revenue 5699.81 1379.31 4320.50
  Special Program Receipts 1241.85 153.69 1088.16
  Charge of Administrative and Institutional Units 1897.35 353.66 1543.69
  Penalty Receipts  840.26 28.25 812.01
  Other Non-tax Receipts 1720.35 843.71 876.64