222

Appendix 9

223

(Chapter 3: Financial

Structure)

Comparative Statement of Recurrent

and Capital Income and Expenditure

$ Million

Actual 1973-4

Actual 1974-5

Estimate 1975-6

Actual

Actual

Estimate

1973-4

1974-5

1975-6

Recurrent Account

Direct taxes

Earnings and profits tax

Indirect taxes

Duties

Rates

Internal revenue (note 2)`

Motor vehicles taxes

Franchises

Airport concessions

Other revenue

Fines, forfeitures and penalties

Licences (note 3)

Fees and receipts

:

:

Revenue from properties and investments

Water

Postal services

Airport and air services.

Kowloon-Canton Railway

Reimbursements

Deficit

...

Recurrent Account

Personal emoluments

1,561.4

1,956.2

1,739.7

:

:

:

::

:

1,679.8

2,143.8 2,247.0

Departmental recurrent expenditure (excluding unallocated

stores)

498.1

739.3

799.2

...

441.7

473,2

555.1

Public Works Recurrent

224.1

263.5

323.7

368.9

407.9

536.9

Subventions ...

742.2

880.5

1,014.1

534.6

409.0

451.9

46.4

31.8

28.0

University and Polytechnic Grants Committee..

159.1

187.4

208.4

34.3

39.7

49.1

Defence

56.3

59.6

53.3

45.2

42.4

56.0

Pensions

116.7

150.6

174.3

Miscellaneous

98.4

219.8

305.5

54.4

45.6

51.7

115.4

167.9

223.0

Transfer to Capital Account

1,246.5

1,360.9

1,567.8

250.4

249.4

353.0

Surplus

71.6

:

403.2

484.7

436,2

171.9

168.1

208.4

173.6

183.7

218.5

109.8

125.8

179.9

24.5

25.7

31.3

320.3

439.2

128.6

379.9

431.4

4,774.4

5,817.8

6,186.0

4,774.4

5,817.8

6,186.0

Capital Account

Direct taxes

Estate duty

Indirect taxes

Taxi concessions ...

Capital Account

Public Works Programme (other than New Towns and

:

50.1

42.4

40.0

Housing)

Buildings

251.0

405.5

218.1

84.8

Engineering

391.9

523.1

412.9

:

Waterworks

371.3

483.1

354.1

Other revenue

Public Works Non-recurrent

Land sales

Contributions towards projects

Loan repayments

Mass Transit Railway Provisional Authority

Deficit on Capital Account met by transfer from Revenue

Account

318.6

287.4

356.6

:

:

Headquarters

133.9

106.4

85.1

10.3

11.7

2.6

2.0

2.8

Public Works Programme (New Towns and Housing)

530.7

93.9

30.0

Transfer to Development Loan Fund for Housing Authority Other capital expenditure

20.0

25.2

1,246.5

1,360.9

1,567.8

Subventions

73.7

68.0

78.2

University and Polytechnic Grants Committee

25.6

37.0

81.7

Departmental special expenditure

50.1

79.3

94.0

Special works for the Armed Services

32.2

37.9

58.3

Contribution to Mass Transit Fund

300.0

Miscellaneous (including public debt) ...

83.2

38.0

58.9

1,712.9

1,798.3

1,997.2

1,712.9

1,798.3

1,997.2

Note:

2.

3.

1. From April 1, 1973 revenue and expenditure exclude those transferred to the Hong Kong Housing Authority

Internal revenue comprising taxes on bets and sweeps, entertainment, hotel accommodation and stamp duties. Licences including business registration fees.

ad the Urban Council.

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