Government Revenue
refers to the revenue of the government directly disposable finance, including
various tax revenue and other revenue. In accordance with the classification of
the structure of the government finance in 1994 on the basis of the
classification of channels for collection of tax revenue, the revenue of the
central government and the revenue of the local governments have different
coverage. Revenue of the central government includes 75% of the value added tax
and 100% of the value consumption tax, etc, The revenue of the local
governments includes 25% of the value added tax, business tax, (excluding
business taxes of head offices of bank, profits of railways, head office of
insurance company) , income tax of the local enterprises subordinated to the
local government, income tax of foreign, Hong Kong, Macao and Taiwan funded
enterprises, personal income tax, tax on the use of urban land, tax on the
adjustment of the investment in fixed assets, tax on town maintenance and
construction, tax on resources (excluding tax on ocean petroleum resources),
tax on real estates, tax on the use of vehicles and ships, stamp tax, slaughter
tax, tax on agriculture and animal husbandry, tax on the occupancy of
cultivated land, contract tax, inheritance tax, gift tax, land value added tax,
income of non -gratuitous use on the state-owned land and income of funds.
Total of government revenue included the revenue of the central government and the
revenue of the local governments. Now the content and coverage of the local
financial revenue is difference from that before 1994, the figures in 2002 are
not comparable with the previous years, please pay attention to distinguish
when you use.
General Budgetary Government Revenue
refers to financial revenue with budgetary management through certain form and
procedure by financial departments at each level, also called "budgetary
revenue" before reformation of accounting system.
Fund Budgetary
Revenue refers to government fund budgetary revenue
with financial management and assigned uses gathered by rules or through
financial arrangement.
General Budgetary Government Expenditure
refers to expenditure distributed and used from general budgetary financial
revenue by financial departments at each level.
Fund Budgetary Expenditure
refers to expenditure arranged from fund budgetary revenue by financial
departments at each level.