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Table 2.6  Composition of Chinese Fiscal Revenue in 2011

Head Sub-head Revenue of the Revenue of the
Central Government Local Governments

(in RMB 100 (in RMB 100
million) million)
52,547.11
Total 51,327.32 41,106.74

Subtotal of 48,631.65 5,989.25
tax revenues 13,504.44
6,746.29
Central tax Domestic consumption tax 6,936.21 2421.04
2,609.92
Value added tax and consumption 13,560.42
tax imposed on imported goods 616.94
1.16
Value added and consumption tax -9,204.75 595.87
rebate offered to exported goods 1,102.39
1,222.26
Vessel tonnage tax 29.76 2,062.61
302.00
Vehicle purchase tax 2,044.89 1,075.46
2,765.73
Customs duty 2,559.12 91.38
11,440.37
Revenue Domestic value added tax 18,277.38 2,695.01
shared by Business tax 174.56 3,635.36
the central Corporate income tax 1,262.63
and local Personal income tax 10,023.35 3,847.37
governments 3633.07

City maintenance and 169.37
development tax

Stamp tax 425.28

Other tax revenue 2.99

Revenue due Resource tax
to the local Housing property tax
governments Urban land use tax
in its entirety Land value increment tax

Vehicle and vessel tax

Farmland occupation tax

Deed tax

Tobacco tax

Revenue from Subtotal of the non-tax revenues 2,695.67
fees Special revenues 361.40

Administrative charges 404.02

Fines 38.76

Other revenues 1,891.49

Source  China Statistical Yearbook (2012)

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