v35e

22-35 ACTUAL REVENUE (GENERAL REVENUE ACCOUNT AND FUNDS)
(HK∠ million) |  |  |  |  |
Item | 1990/91 | 1995/96 | 1996/97 | 1997/98 | 1998/99
Operating Revenue |  |  |  |  |
Direct Taxes |  |  |  |  |
Earnings and Profits Tax | 36340 | 77419 | 83966 | 91524 | 75746
Indirect Taxes |  |  |  |  |
Bets and Sweeps Tax | 5884 | 11051 | 12191 | 13453 | 12228
Entertainments Tax | 136 | - | - | - | -
Hotel Accommodation Tax | 269 | 501 | 580 | 511 | 219
Stamp Duties | 5939 | 11215 | 20461 | 29097 | 10189
Air Passenger Departure Tax | 718 | 522 | 1121 | 1002 | 573
Cross Harbour Tunnel Passage Tax | 197 | 202 | 199 | 200 | 195
Duties | 5729 | 7899 | 8450 | 8465 | 7698
General Rates | 3039 | 5806 | 6285 | 6258 | 3614
Motor Vehicle Taxes | 2054 | 2880 | 3249 | 4246 | 2237
Royalties and Concessions | 816 | 1773 | 1755 | 1889 | 1286
Other Revenue |  |  |  |  |
Fines,Forfeitures and Penalties | 652 | 1607 | 1592 | 1566 | 1333
Properties and Investments | 1341 | 2488 | 2926 | 7159 | 8335
Loans, Reimbursements Contributions and Other Receipts | 2173 | 4597 | 5044 | 6042 | 6517
Utilities | 5617 | 7199 | 6608 | 6735 | 4400
Fees and Charges | 5992 | 9879 | 10766 | 11279 | 10565
Interest | 4505 | 5910 | 5616 | 8976 | 21568
Total Operating Revenue | 81401 | 150948 | 170809 | 198402 | 166703
Capital Revenue |  |  |  |  |
Direct Taxes |  |  |  |  |
Estate Duty | 656 | 1277 | 1510 | 1588 | 1237
Indirect Taxes |  |  |  |  |
Taxi Concessions | 136 | - | - | 23 | -
Other Revenue |  |  |  |  |
Land TransactionsＫ | 242 | 418 | 451 | 17864 | -
Others | 240 | 214 | 282 | 1076 | 982
Recovery from Housing Authority | - | 337 | 805 | 1188 | 1471
Funds |  |  |  |  |
Capital Works Reserve FundＬ | 4003 | 22478 | 29057 | 48067 | 25686
Capital Investment Fund | 2340 | 2681 | 3023 | 3888 | 6329
Disaster Relief Fund | - | 2 | 1 | 2 | 3
Loan Fund | 506 | 1306 | 1919 | 2475 | 2533
Civil Service Pension Reserve Fund | - | 384 | 501 | 647 | 1091
Land FundＭ | - | - | - | 6006 | 10080
Total Capital Revenue | 8123 | 29097 | 37549 | 32824 | 49412
Total Government Revenue | 89524 | 180045 | 208358 | 281226 | 216115
Notes: ＫFrom 27 May 1985 up to 30 June 1997 this head included only land transactions conferring a benefit |  |  |  |  |
that expired on or before 30 June 1997. From 1 July 1997 to 31 December 1997, pending amendment of |  |  |  |  |
the Capital Works Reserve Fund resolution, all land revenue was credited to this head. |  |  |  |  |
ＬFrom 27 May 1985 up to 30 June 1997 this head included the former Hong Kong Government share of land |  |  |  |  |
revenue distributed in accordance with Annex III of the Sino-British Joint Declaration. From 1 |  |  |  |  |
January 1998 this head has been credited with all revenue from land transactions. |  |  |  |  |
ＭIncluding the change in the net world of the investment up to 31 October 1998. |  |  |  |  |