7-5  Main Items of National Government Revenue
of the Central and Local Governments (2008)
(100 million yuan)
Item      
National Central Local
Government
Revenue Government Governments
       
  National Government Revenue 61330.35 32680.56 28649.79
  Total Tax Revenue 54223.79 30968.68 23255.11
  Domestic Value Added Tax 17996.94 13497.76 4499.18
  Domestic Consumption Tax 2568.27 2568.27
  VAT and Consumption Tax from Imports 7391.13 7391.13
  VAT and Consumption Tax Rebate for Exports -5865.93 -5865.93
  Business Tax 7626.39 232.10 7394.29
  Corporate Income Tax 11175.63 7173.55 4002.08
  Individual Income Tax 3722.31 2234.23 1488.08
  Resource Tax 301.76 301.76
  City Maintenance and Construction Tax 1344.09 7.79 1336.30
  House Property Tax 680.34 680.34
  Stamp Tax 1311.29 949.68 361.61
     Stamp Tax on Security Exchange 979.16 949.68 29.48
  Urban Land Use Tax 816.90 816.90
  Land Appreciation Tax 537.43 537.43
  Tax on Vehicles and Boat Operation 144.21 144.21
  Tax on Ship Tonnage 20.12 20.12
  Vehicle Purchase Tax 989.89 989.89
  Tariffs 1769.95 1769.95
  Farm Land Occupation Tax 314.41 314.41
  Deed Tax 1307.53 1307.53
  Tobacco Leaf Tax 67.45 67.45
  Other Tax Revenue 3.68 0.14 3.54
  Total  Non-tax Revenue 7106.56 1711.88 5394.68
  Special Program Receipts 1554.10 200.65 1353.45
  Charge of Administrative and Institutional Units 2134.86 372.88 1761.98
  Penalty Receipts  898.40 31.72 866.68
  Other Non-tax Receipts 2519.20 1106.63 1412.57