23-39 Government Revenue (General Revenue Account and Funds)
	(HKD 100 million)
Item	2005/2006	2006/2007	2007/2008	2008/2009	2009/2010
Operating Revenue
Direct Taxes
Earnings and Profits Tax	1117.52	1153.18	1337.29	1461.43	1231.84
Indirect Taxes
Bets and Sweeps Tax	119.38	120.47	130.48	126.20	127.67
Hotel Accommodation Tax	3.10	3.84	4.50	2.23	-
Stamp Duties	178.67	250.77	515.49	321.62	423.83
Air Passenger Departure Tax	14.40	15.31	16.71	16.26	16.17
Duties	64.24	70.23	70.59	60.47	64.65
General Rates	141.46	154.67	94.95	71.75	99.57
Motor Vehicle Taxes	38.95	43.35	55.53	49.81	48.16
Royalties and Concessions	6.16	6.10	8.63	23.89	15.96
Fees and Charges①	55.25	57.51	62.74	48.70	48.95
(tax-loaded fees)
Other Revenue
Fines, Forfeitures and Penalties	9.88	10.09	9.97	10.06	11.83
Properties and Investments	98.15	112.80	115.52	124.83	126.01
Loans, Reimbursements,
Contributions and Other Receipts	27.91	27.40	28.26	33.05	32.77
Utilities	33.74	33.36	33.44	33.20	34.38
Fees and Charges①	55.84	59.21	60.23	56.00	55.92
(excluding tax-loaded fees)
Investment Income
General Revenue Account	38.57	105.60	120.05	233.52	178.93
Land Fund	42.26	120.31	98.76	141.83	111.96
Total Operating Revenue	2045.48	2344.20	2763.14	2814.85	2628.60
Capital Revenue
Indirect Taxes
Estate Duty	16.76	7.78	3.54	1.76	1.85
Other Revenue
Others	29.54	35.82	35.67	34.88	59.46
Recovery from Housing Authority	0.29	0.76	45.21	4.71	8.64
Funds
Capital Works Reserve Funds	309.77	414.84	663.77	231.55	418.77
(excluding proceeds of bond issue)
Capital Investment Fund	29.43	23.07	22.07	19.17	12.32
Disaster Relief Fund	0.02	0.03	0.03	0.05	0.12
Loan Fund	19.72	20.09	20.98	21.01	22.76
Civil Service Pension Reserve Fund	5.20	14.80	12.15	17.45	13.77
Innovation and Technology Fund	1.82	4.23	3.31	4.16	3.23
Lotteries Fund	12.32	14.52	14.78	16.03	14.90
Total Capital Revenue	424.87	535.94	821.51	350.77	555.82
Total Government Revenue	2470.35	2880.14	3584.65	3165.62	3184.42
Notes :  ①The tax-loaded portion of fees and charges is re-classified under tax revenue.