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24-38  Government Revenue (General Revenue Account and Funds)  
 
(HKD 100 million)
  Item
1999/2000
2000/2001
2001/2002
2002/2003
2003/2004
  Operating Revenue                     
  
  
  
  
  
  Direct Taxes                        
  
  
  
  
  
  Earnings and Profits Tax          
669.14
738.70
777.49
730.28
804.74
  Indirect Taxes                      
  
  
  Bets and Sweeps Tax               
119.38
126.30
115.71
109.21
116.36
  Hotel Accommodation Tax  
1.82
2.23
2.03
2.01
1.56
  Stamp Duties                      
121.16
109.11
86.37
74.58
112.46
  Air Passenger Departure Tax       
4.99
5.37
6.66
8.84
7.53
  Cross Harbour Tunnel Passage Tax  
0.97
-
-
-
-
  Duties                            
73.77
72.93
69.81
66.20
64.22
  General Rates                     
71.32
144.28
127.27
89.23
111.67
  Motor Vehicle Taxes               
26.13
30.25
26.76
25.10
27.24
  Royalties and Concessions  
15.77
17.67
18.81
17.26
16.76
  Other Revenue                       
  Fines,Forfeitures and Penalties   
10.93
10.61
9.26
8.43
8.46
  Properties and Investments        
69.86
75.79
86.21
80.15
78.70
  Loans, Reimbursements,             
  Contributions and Other Receipts  
56.72
42.10
41.54
44.05
31.33
  Utilities                         
33.26
32.97
33.66
20.68
28.77
  Fees and Charges                  
108.96
109.73
109.16
96.87
105.49
  Investment Income
  
  
  General Revenue Account
153.90
68.35
2.25
27.66
59.23
  Land Fund
213.88
126.81
1.06
132.81
171.59
  Total Operating Revenue             
1751.96
1713.20
1514.05
1533.36
1746.11
  Capital Revenue                       
  Indirect Taxes                      
  Estate Duty                       
12.72
15.03
19.28
14.03
14.55
  Other Revenue                       
  Others                            
13.84
105.25
8.37
5.48
15.40
  Recovery from Housing Authority   
6.40
20.67
24.75
22.12
3.27
  Funds                               
  Capital Works Reserve Fund  
391.11
321.83
106.83
121.90
65.49
  (exclude proceeds of bond issue)
  Capital Investment Fund  
26.65
29.49
28.16
24.32
24.27
  Disaster Relief Fund              
0.04
0.03
0.01
0.02
0.04
  Loan Fund                         
115.15
36.12
53.82
44.64
176.23
  Civil Service Pension Reserve Fund
10.16
6.02
0.05
6.31
11.46
  Innovation and Technology Fund
1.92
2.96
0.27
2.71
4.25
  Lotteries Fund
-
-
-
-
12.31
  Total Capital Revenue               
577.99
537.40
241.54
241.53
327.27
  Total Government Revenue              
2329.95
2250.60
1755.59
1774.89
2073.38
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