8-5  Main Items of National Government Revenue of the Central and Local Governments (2010)
(100 million yuan)
Item National    
Government Central Local
Revenue Government Governments
       
  National Government Revenue 83101.51 42488.47 40613.04
  Total Tax Revenue 73210.79 40509.30 32701.49
  Domestic Value Added Tax 21093.48 15897.21 5196.27
  Domestic Consumption Tax 6071.55 6071.55
  VAT and Consumption Tax from Imports 10490.64 10490.64
  VAT and Consumption Tax Rebate for Exports -7327.31 -7327.31
  Business Tax 11157.91 153.34 11004.57
  Corporate Income Tax 12843.54 7795.17 5048.37
  Individual Income Tax 4837.27 2902.97 1934.30
  Resource Tax 417.57 417.57
  City Maintenance and Construction Tax 1887.11 150.84 1736.27
  House Property Tax 894.07 894.07
  Stamp Tax 1040.34 527.82 512.52
     Stamp Tax on Security Exchange 544.16 527.82 16.34
  Urban Land Use Tax 1004.01 1004.01
  Land Appreciation Tax 1278.29 1278.29
  Tax on Vehicles and Boat Operation 241.62 241.62
  Tax on Ship Tonnage 26.63 26.63
  Vehicle Purchase Tax 1792.59 1792.59
  Tariffs 2027.83 2027.83
  Farm Land Occupation Tax 888.64 888.64
  Deed Tax 2464.85 2464.85
  Tobacco Leaf Tax 78.36 78.36
  Other Tax Revenue 1.80 0.02 1.78
  Total  Non-tax Revenue 9890.72 1979.17 7911.55
  Special Program Receipts 2040.74 298.03 1742.71
  Charge of Administrative and Institutional Units 2996.39 396.02 2600.37
  Penalty Receipts  1074.64 31.79 1042.85
  Other Non-tax Receipts 3778.95 1253.33 2525.62