Appendix 3: Revenue Breakdown by Type of Taxes in 1997
Type of Tax | Revenue ( in billion yuan) | Proportion to Total Revenue (%) | Proportion to GDP (‰) |
VAT | 348.13 | 42.3 | 46.4 |
Consumption Tax | 71.11 | 8.6 | 9.6 |
Business Tax | 135.34 | 16.4 | 18.1 |
Enterprise Income Tax | 93.17 | 11.3 | 12.5 |
Income Tax on Enterprises with Foreign investment and Foreign Enterprises | 14.31 | 1.7 | 1.9 |
Individual Income Tax | 25.99 | 3.2 | 3.5 |
Resource Tax | 5.66 | 0.7 | 0.8 |
City and Township Land Use Tax | 4.40 | 0.5 | 0.6 |
City maintenance and Construction Tax | 27.23 | 3.3 | 3.6 |
Farmland Occupation Tax | 3.39 | 0.4 | 0.5 |
Fixed Assets investment Orientation Regulation Tax | 7.83 | 1.0 | 1.0 |
House Property Tax and Urban Real Estate Tax | 12.39 | 1.5 | 1.7 |
Vehicle and Vessel Usage Tax and Vehicle and Vessel Usage Plate Tax | 1.72 | 0.2 | 0.2 |
Stamp Tax | 26.63 | 3.2 | 3.6 |
Deed Tax | 3.60 | 0.4 | 0.5 |
Slaughter Tax | 2.39 | 0.3 | 0.3 |
Agriculture Tax and Animal Husbandry Tax | 34.75 | 4.2 | 4.6 |
Customs Duties | 31.95 | 3.9 | 4.3 |
Total | 823.40 | 100.0 | 110.1 |
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