24-39  Government Revenue (General Revenue Account and Funds)
	(HKD 100 million)
Item	2007/2008	2008/2009	2009/2010	2010/2011	2011/2012①
Operating Revenue
Direct Taxes
Earnings and Profits Tax	1337.29	1461.43	1231.84	1430.07	1768.22
Indirect Taxes
Bets and Sweeps Tax	130.48	126.20	127.67	147.59	157.61
Hotel Accommodation Tax	4.50	2.23	-	-	-
Stamp Duties	515.49	321.62	423.83	510.05	443.56
Air Passenger Departure Tax	16.71	16.26	16.17	18.13	19.47
Duties	70.59	60.47	64.65	75.51	77.25
General Rates	94.95	71.75	99.57	89.56	97.22
Motor Vehicle Taxes	55.53	49.81	48.16	66.57	70.70
Royalties and Concessions	8.63	23.89	15.96	24.52	48.49
Fees and Charges②	62.74	48.70	48.95	51.13	67.69
(tax-loaded fees)
Other Revenue
Fines, Forfeitures and Penalties	9.97	10.06	11.83	11.59	26.60
Properties and Investments	115.52	124.83	126.01	158.06	169.71
Loans, Reimbursements,
Contributions and Other Receipts	28.26	33.05	32.77	28.87	34.25
Utilities	33.44	33.20	34.38	34.83	35.73
Fees and Charges②	60.23	56.00	55.92	62.50	64.50
(excluding tax-loaded fees)
Investment Income
General Revenue Account	120.05	233.52	178.93	178.24	201.05
Land Fund	98.76	141.83	111.96	110.78	112.16
Total Operating Revenue	2763.14	2814.85	2628.60	2998.00	3394.21
Capital Revenue
Indirect Taxes
Estate Duty	3.54	1.76	1.85	2.13	0.94
Other Revenue
Others	35.67	34.88	59.46	12.12	23.59
Recovery from Housing Authority	45.21	4.71	8.64	1.42	1.63
Funds
Capital Works Reserve Funds	663.77	231.55	418.77	683.42	884.66
(excluding proceeds of bond issue)
Capital Investment Fund	22.07	19.17	12.32	13.57	13.86
Disaster Relief Fund	0.03	0.05	0.12	0.04	0.09
Loan Fund	20.98	21.01	22.76	22.38	23.89
Civil Service Pension Reserve Fund	12.15	17.45	13.77	13.63	13.79
Innovation and Technology Fund	3.31	4.16	3.23	2.72	2.40
Lotteries Fund	14.78	16.03	14.90	15.38	18.17
Total Capital Revenue	821.51	350.77	555.82	766.81	983.02
Total Government Revenue	3584.65	3165.62	3184.42	3764.81	4377.23
Notes:①Figures for 2011/2012 are subject to audit by the Director of Audit.
②The tax-loaded portion of fees and charges is re-classified under tax revenue.