23-39  Government Revenue (General Revenue Account and Funds)
	(HKD 100 million)
Item	2004/2005	2005/2006	2006/2007	2007/2008	2008/2009
Operating Revenue
Direct Taxes
Earnings and Profits Tax	967.09	1117.52	1153.18	1337.29	1461.43
Indirect Taxes
Bets and Sweeps Tax	120.57	119.38	120.47	130.48	126.20
Hotel Accommodation Tax	2.48	3.10	3.84	4.50	2.23
Stamp Duties	158.51	178.67	250.77	515.49	321.62
Air Passenger Departure Tax	13.50	14.40	15.31	16.71	16.26
Duties	66.03	64.24	70.23	70.59	60.47
General Rates	126.40	141.46	154.67	94.95	71.75
Motor Vehicle Taxes	34.17	38.95	43.35	55.53	49.81
Royalties and Concessions	7.75	6.16	6.10	8.63	23.89
Fees and Charges①	51.84	55.25	57.51	62.74	48.70
(including tax-loaded fees)
Other Revenue
Fines, Forfeitures and Penalties	9.49	9.88	10.09	9.97	10.06
Properties and Investments	87.10	98.15	112.80	115.52	124.83
Loans, Reimbursements,
Contributions and Other Receipts	30.25	27.91	27.40	28.26	33.05
Utilities	34.01	33.74	33.36	33.44	33.20
Fees and Charges①	56.09	55.84	59.21	60.23	56.00
(excluding tax-loaded fees)
Investment Income
General Revenue Account	49.16	38.57	105.60	120.05	233.52
Land Fund	65.60	42.26	120.31	98.76	141.83
Total Operating Revenue	1880.04	2045.48	2344.20	2763.14	2814.85
Capital Revenue
Indirect Taxes
Estate Duty	14.69	16.76	7.78	3.54	1.76
Other Revenue
Others	21.86	29.54	35.82	35.67	34.88
Recovery from Housing Authority	0.38	0.29	0.76	45.21	4.71
Funds
Capital Works Reserve Funds	594.28	309.77	414.84	663.77	231.55
(excluding proceeds of bond issue)
Capital Investment Fund	84.06	29.43	23.07	22.07	19.17
Disaster Relief Fund	0.02	0.02	0.03	0.03	0.05
Loan Fund	16.88	19.72	20.09	20.98	21.01
Civil Service Pension Reserve Fund	7.71	5.20	14.80	12.15	17.45
Innovation and Technology Fund	3.17	1.82	4.23	3.31	4.16
Lotteries Fund	12.82	12.32	14.52	14.78	16.03
Total Capital Revenue	755.87	424.87	535.94	821.51	350.77
Total Government Revenue	2635.91	2470.35	2880.14	3584.65	3165.62
Notes : Figures for 2008/2009 are subject to audit by the Director of Audit.
①The tax-loaded portion of fees and charges is re-classified under tax revenue.