26-38  Government Revenue (General Revenue Account and Funds)|26-38GovernmentRevenue(GeneralRevenueAccountandFunds)|(HKD100million)|Item|2011/2012|2012/2013|2013/2014|2014/2015|2015/2016||OperatingRevenue|DirectTaxes|EarningsandProfitsTax|1768.22|1824.42|1835.06|2049.5|2058.83|IndirectTaxes|BetsandSweepsTax|157.61|165.65|180.66|194.79|201.27|HotelAccommodationTax¢Ù|-|-|-|-|-|StampDuties|443.56|428.8|415.15|748.45|626.8|AirPassengerDepartureTax|19.47|20.29|22.44|23.47|25.16|Duties|77.25|89.77|97.2|100.1|107.12|GeneralRates|97.22|112.04|149.11|222.72|227.33|MotorVehicleTaxes|70.7|74.66|83.38|95.49|93.11|RoyaltiesandConcessions|48.49|27.36|44.26|29.16|29.55|FeesandCharges¢Ú|67.69|51.27|49.51|74.8|76.51|(tax-loadedfees)|OtherRevenue|Fines,ForfeituresandPenalties|26.6|12.08|19.57|13.28|14.09|PropertiesandInvestments|169.71|192.68|208.5|234.18|197.01|Loans,Reimbursements,|ContributionsandOtherReceipts|34.25|34.04|37.9|40.58|41.68|Utilities|35.73|36.87|38.85|39.72|40.1|FeesandCharges¢Ú|64.5|64.63|70.13|70.99|74.98|(excludingtax-loadedfees)|InvestmentIncome¢Û|GeneralRevenueAccount|201.05|200.24|196.56|2.11|1.78|LandFund|112.16|111.26|104.64|-|-|TotalOperatingRevenue|3394.21|3446.06|3552.92|3939.34|3815.32|CapitalRevenue|IndirectTaxes|EstateDuty|0.94|1.37|3.88|1.78|0.3|OtherRevenue|Others|23.59|158.53|29.24|14.35|23.23|RecoveryfromHousingAuthority|1.63|2.3|0.94|2.14|1.36|Funds¢Û|CapitalWorksReserveFunds|884.66|742.38|891.79|779.9|609.9|(excludingproceedsofbondissue)|CapitalInvestmentFund|13.86|14.82|16.1|14.61|14.09|DisasterReliefFund|0.09|0.01|0.03|0.02|0.01|LoanFund|23.89|22.4|26.47|20.75|21.86|CivilServicePensionReserveFund|13.79|13.69|12.87|-|-|InnovationandTechnologyFund|2.4|2.14|1.65|0.57|0.69|LotteriesFund|18.17|17.8|17.57|13.22|13.31|TotalCapitalRevenue|983.02|975.44|1000.54|847.34|684.75|TotalGovernmentRevenue|4377.23|4421.5|4553.46|4786.68|4500.07||Notes:¢ÙEffectivefrom1?July?2008,thegovernmentwaivesthechargeofhotelaccommodationtax.|¢ÚThetax-loadedportionoffeesandchargesisre-classifiedundertaxrevenue.|¢ÛTheinvestmentincomesonthefiscalreservesfor2014-15and2015-16havebeensetasideandretainedwithintheExchangeFundas|provisionfortheHousingReserve,andwerenotreceivedon31December2014and31December2015.