26-38  Government Revenue (General Revenue Account and Funds)|26-38GovernmentRevenue(GeneralRevenueAccountandFunds)|(HKD100million)|Item|2010/2011|2011/2012|2012/2013|2013/2014|2014/2015||OperatingRevenue|DirectTaxes|EarningsandProfitsTax|1430.07|1768.22|1824.42|1835.06|2049.5|IndirectTaxes|BetsandSweepsTax|147.59|157.61|165.65|180.66|194.79|HotelAccommodationTax¢Ù|-|-|-|-|-|StampDuties|510.05|443.56|428.8|415.15|748.45|AirPassengerDepartureTax|18.13|19.47|20.29|22.44|23.47|Duties|75.51|77.25|89.77|97.2|100.1|GeneralRates|89.56|97.22|112.04|149.11|222.72|MotorVehicleTaxes|66.57|70.7|74.66|83.38|95.49|RoyaltiesandConcessions|24.52|48.49|27.36|44.26|29.16|FeesandCharges¢Ú|51.13|67.69|51.27|49.51|74.8|(tax-loadedfees)|OtherRevenue|Fines,ForfeituresandPenalties|11.59|26.6|12.08|19.57|13.28|PropertiesandInvestments|158.06|169.71|192.68|208.5|234.18|Loans,Reimbursements,|ContributionsandOtherReceipts|28.87|34.25|34.04|37.9|40.58|Utilities|34.83|35.73|36.87|38.85|39.72|FeesandCharges¢Ú|62.5|64.5|64.63|70.13|70.99|(excludingtax-loadedfees)|InvestmentIncome|GeneralRevenueAccount|178.24|201.05|200.24|196.56|2.11|LandFund|110.78|112.16|111.26|104.64|-|TotalOperatingRevenue|2998|3394.21|3446.06|3552.92|3939.34|CapitalRevenue|IndirectTaxes|EstateDuty|2.13|0.94|1.37|3.88|1.78|OtherRevenue|Others|12.12|23.59|158.53|29.24|14.35|RecoveryfromHousingAuthority|1.42|1.63|2.3|0.94|2.14|Funds|CapitalWorksReserveFunds|683.42|884.66|742.38|891.79|779.9|(excludingproceedsofbondissue)|CapitalInvestmentFund|13.57|13.86|14.82|16.1|14.61|DisasterReliefFund|0.04|0.09|0.01|0.03|0.02|LoanFund|22.38|23.89|22.4|26.47|20.75|CivilServicePensionReserveFund|13.63|13.79|13.69|12.87|-|InnovationandTechnologyFund|2.72|2.4|2.14|1.65|0.57|LotteriesFund|15.38|18.17|17.8|17.57|13.22|TotalCapitalRevenue|766.81|983.02|975.44|1000.54|847.34|TotalGovernmentRevenue|3764.81|4377.23|4421.5|4553.46|4786.68||Notes:¢ÙEffectivefrom1?July?2008,thegovernmentwaivesthechargeofhotelaccommodationtax.|¢ÚThetax-loadedportionoffeesandchargesisre-classifiedundertaxrevenue.