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 Public Budget
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 Public Budget
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.