23-39  Government Revenue (General Revenue Account and Funds)
	(HKD 100 million)
Item	2003/2004	2004/2005	2005/2006	2006/2007	2007/2008
Operating Revenue
Direct Taxes
Earnings and Profits Tax	804.74	967.09	1117.52	1153.18	1337.29
Indirect Taxes
Bets and Sweeps Tax	116.36	120.57	119.38	120.47	130.48
Hotel Accommodation Tax	1.56	2.48	3.10	3.84	4.50
Stamp Duties	112.46	158.51	178.67	250.77	515.49
Air Passenger Departure Tax	7.53	13.50	14.40	15.31	16.71
Duties	64.22	66.03	64.24	70.23	70.59
General Rates	111.67	126.40	141.46	154.67	94.95
Motor Vehicle Taxes	27.24	34.17	38.95	43.35	55.53
Royalties and Concessions	16.76	7.75	6.16	6.10	8.63
Fees and Charges①	48.04	51.84	55.25	57.51	62.74
(including tax-loaded fees)
Other Revenue
Fines, Forfeitures and Penalties	8.46	9.49	9.88	10.09	9.97
Properties and Investments	78.70	87.10	98.15	112.80	115.52
Loans, Reimbursements,
Contributions and Other Receipts	31.33	30.25	27.91	27.40	28.26
Utilities	28.77	34.01	33.74	33.36	33.44
Fees and Charges①	57.45	56.09	55.84	59.21	60.23
(excluding tax-loaded fees)
Investment Income
General Revenue Account	59.23	49.16	38.57	105.60	120.05
Land Fund	171.59	65.60	42.26	120.31	98.76
Total Operating Revenue	1746.11	1880.04	2045.48	2344.20	2763.14
Capital Revenue
Indirect Taxes
Estate Duty	14.55	14.69	16.76	7.78	3.54
Other Revenue
Others	15.40	21.86	29.54	35.82	35.67
Recovery from Housing Authority	3.27	0.38	0.29	0.76	45.21
Funds
Capital Works Reserve Funds	65.49	594.28	309.77	414.84	663.77
(excluding proceeds of bond issue)
Capital Investment Fund	24.27	84.06	29.43	23.07	22.07
Disaster Relief Fund	0.04	0.02	0.02	0.03	0.03
Loan Fund	176.23	16.88	19.72	20.09	20.98
Civil Service Pension Reserve Fund	11.46	7.71	5.20	14.80	12.15
Innovation and Technology Fund	4.25	3.17	1.82	4.23	3.31
Lotteries Fund②	12.31	12.82	12.32	14.52	14.78
Total Capital Revenue	327.27	755.87	424.87	535.94	821.51
Total Government Revenue	2073.38	2635.91	2470.35	2880.14	3584.65
Notes : Figures for 2007/2008 are subject to audit by the Director of Audit.
①The tax-loaded portion of fees and charges is re-classified under tax revenue.
②The Lotteries Fund was included in the Consolidated Account of the Government with effect from 1 April 2003.This is consistent
with the accounting treatment of other Funds established by resolution of the Legislative Council.