Explanatory Notes on Main Statistical Indicators
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 different from that before 1994, 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.
Governmental
Fund 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.
Governmental
Fund Expenditure
refers to expenditure arranged from fund budgetary revenue by financial
departments at each level.