24-39 Government Revenue (General Revenue Account and Funds)
(HKD 100 million)
Item 2006/2007 2007/2008 2008/2009 2009/2010 2010/2011
           
  Operating Revenue
      Direct Taxes
          Earnings and Profits Tax 1153.18 1337.29 1461.43 1231.84 1430.07
      Indirect Taxes
          Bets and Sweeps Tax 120.47 130.48 126.20 127.67 147.59
          Hotel Accommodation Tax 3.84 4.50 2.23 - -
          Stamp Duties 250.77 515.49 321.62 423.83 510.05
          Air Passenger Departure Tax 15.31 16.71 16.26 16.17 18.13
          Duties 70.23 70.59 60.47 64.65 75.51
          General Rates 154.67 94.95 71.75 99.57 89.56
          Motor Vehicle Taxes 43.35 55.53 49.81 48.16 66.57
          Royalties and Concessions 6.10 8.63 23.89 15.96 24.52
          Fees and Charges 57.51 62.74 48.70 48.95 51.13
             (tax-loaded fees)
      Other Revenue
          Fines, Forfeitures and Penalties 10.09 9.97 10.06 11.83 11.59
          Properties and Investments 112.80 115.52 124.83 126.01 158.06
          Loans, Reimbursements,
            Contributions and Other Receipts 27.40 28.26 33.05 32.77 28.87
          Utilities 33.36 33.44 33.20 34.38 34.83
          Fees and Charges 59.21 60.23 56.00 55.92 62.50
             (excluding tax-loaded fees)
          Investment Income
              General Revenue Account 105.60 120.05 233.52 178.93 178.24
              Land Fund 120.31 98.76 141.83 111.96 110.78
      Total Operating Revenue 2344.20 2763.14 2814.85 2628.60 2998.00
  Capital Revenue
      Indirect Taxes
          Estate Duty 7.78 3.54 1.76 1.85 2.13
      Other Revenue
          Others 35.82 35.67 34.88 59.46 12.12
          Recovery from Housing Authority 0.76 45.21 4.71 8.64 1.42
      Funds
          Capital Works Reserve Funds 414.84 663.77 231.55 418.77 683.42
             (excluding proceeds of bond issue)
          Capital Investment Fund 23.07 22.07 19.17 12.32 13.57
          Disaster Relief Fund 0.03 0.03 0.05 0.12 0.04
          Loan Fund 20.09 20.98 21.01 22.76 22.38
          Civil Service Pension Reserve Fund 14.80 12.15 17.45 13.77 13.63
          Innovation and Technology Fund 4.23 3.31 4.16 3.23 2.72
          Lotteries Fund 14.52 14.78 16.03 14.90 15.38
      Total Capital Revenue 535.94 821.51 350.77 555.82 766.81
  Total Government Revenue 2880.14 3584.65 3165.62 3184.42 3764.81
           
 Note :  The tax-loaded portion of fees and charges is re-classified under tax revenue.