| OCR Text |
Show Table 31: Regional Governments' Revenue, 1993/94-2000/01 (As percentage of total regional government's revenue) Description 1993/94 Tax Revenue 1994/95 1995/96 1996/97 1997/98 1998/99 1999/00 2000/01 Average 75 74 73 71 68 69 73 76 72 81 81 75 76 79 81 78 82 79 Tax 89 85 83 79 75 80 80 79 81 Personal Income tax 30 32 34 34 37 40 41 47 37 Direct Taxes Income and profit Rental Income Tax Business Profit Tax Agricultural Rural land use 1 0 1 1 2 2 3 3 2 55 52 50 47 43 39 36 44 46 Income Tax 14 15 16 17 16 16 15 15 16 fee 11 11 12 13 11 12 11 10 12 0 4 4 8 14 8 9 11 7 Urban land lease fee Domestic Indirect Taxes 19 19 25 24 21 19 22 20 21 tax 56 60 60 64 62 63 66 57 61 Service sales tax 9 9 8 8 10 12 9 10 9 35 31 31 29 28 25 25 27 29 28 Sales/Excise Stamp sales & duty Non-Tax Revenue 25 26 26 29 32 15 27 24 Charges & fees Sale of goods & 17 20 19 14 10 37 12 12 14 29 30 28 24 19 27 21 21 24 services Pension contributions Miscellaneous revenue Total Revenue Source: World Bank (2001) 25 23 19 16 13 0 0 0 12 28 27 33 44 57 64 64 65 48 100.0 100.0 100.0 100.0 100.0 100 100 100 100.0 and author's calculation. |
