Explanatory Notes on Main Statistical Indicators

Government Revenue　refers to the revenue of the government finance by means of participating in the distribution of the social products, which are the financial resources for ensuring the government to function. The contents of government revenue have been changed several times. Now it includes the following main items: （1） Various tax revenues, including value added taxes, business tax, consumption tax, land value added tax, tax on city maintenance and construction, resources tax, tax on use of urban land, stamp tax, tax on real estate, tax on the use of vehicles and ships, slaughter tax, personal income tax, enterprise income tax, tariff, contract tax, tax on agriculture and animal husbandry and tax on occupancy of cultivated land, etc. （2） Special income: including revenue collected from imposing fee on sewage treatment, revenue collected from imposing fee on urban water resources, extra-charges for education, and revenue collected from imposing fee on mine resources. （3） Other revenues, including profits from management of state-owned assets, subsidies to loss-making state-owned enterprise, revenue from the repayment of capital construction loan, revenue from capital construction, penalty, administration income and other incomes.

Revenue of the Local Government  In according with the classification of the structure of the government finance in 1994 on the basis of the classification of channels for collection of tax revenues, the revenue of the local governments have different coverage. The revenue of the central government includes tariff, consumption tax and value added tax levied by the customs, consumption tax, income tax of the enterprises subordinate to the central government, income taxes of the local banks, foreign-funded banks and non-band financial institutions, business tax, income tax and profits of railways, head office of insurance company, which are handed over to the government in a centralized way, tax on city maintenance and construction, 75% of the value added tax, tax on ocean petroleum resources, 50% of the tax on stock dealing（stamp tax）. The revenue of the local government includes business tax, income tax of the enterprises subordinated to the local government, personal income tax, tax on the use of urban land, tax on the adjustment of the investment in fixed assets. Tax on town maintenance and construction, tax on real estate, tax on the use of vehicles and ships, stamp tax, slaughter tax, tax on agriculture and animal husbandry, tax on special agricultural products, tax on the occupancy of cultivated land, contract tax, 25% of the value added tax, 50% of the tax on stock dealing （stamp tax） and tax on resources other than the ocean petroleum resources.

Government Expenditure  refers to the  （1） Expenditure for capital construction; （2） Innovation funds of the enterprises; （3） Geological prospecting expenses; （4） Expenditures for science and technology promotion; （5） Circulating funds; （6） Expenditure for supporting rural production; （7） Operating expenses of the departments of farming, forestry, water conservancy and meteorology etc; （8） Operating expenses of the departments of industry, transport; （9） Operating expenses of the department of commerce; （10） Expenditure for city maintenance; （11） Operating expenses of the departments of culture, education and public health; （12） Operating expenses of the department of science; （13） Operating expenses of the other departments; （14） Pension for the disabled or for the families of the bereaved and relief funds for social welfare; （15） Expenditures for national defense; （16） Administrative expenses （17） Expenditure for public security agency, procurator agency and court of justice; （18） Expenditure for price subsidies; （19） Expenditure for supporting under-developed areas; （20） Special expenditure; （21） Expenditure for comprehensive development of agriculture; （22） Expenditure for retired persons in administrative department; （23） Other expenditures.

Expenditure of the Local Governments　According to the different functions of the central government and local governments in the economic and social activities, the rights of affairs administration are classified between the central government and local governments are made on the basis of the classification of the rights of affairs administration between them. The expenditure of the central government includes the expenditure for national defense, expenditure for armed police forces, the administrative expenses and various operating expenses at the level of central government, expenditure for key projects and the expenditure of the central government for adjusting the national economic structure, coordinating the development among different regions and exercising the macro-economic regulation and control. The expenditure of the local governments includes mainly the administrative expenses and various operating expenses at the level of local government, expenditure for supporting rural production, expenditure for city maintenance and construction and expenditure for price subsidies, etc.

Local Government Expenditure for Agriculture  refers to the investment and expenditure of national financial budgetary fund for agriculture, including: （1） Operating expenses for agricultural exclamation, agriculture, animal husbandry, forestry, agricultural machinery management, water conservancy, aquatic products and meteorology, and special appropriation for capital construction, floating funds, innovation funds and expenditures for science and technology promotion; （2） Expenditures for supporting agricultural production, such as subsidies to the small water conservancy and rural water and soil conserving, expenditure for supporting township enterprises, funds for improving capital productive conditions of agricultural production teams and subsidies on the rural waste land exclamation, subsidies to the expenditure for the protection of grasslands and cattle and fowls, subsidies on forestation and forest protection in rural areas, subsidies on the rural aquatic products industry, special fund for developing agriculture and grain production, expenditure in funds supporting under-developed areas for agriculture; （3） Expenditure for agriculture comprehensive development.

Local Government Expenditure for Education  refers to expenses of national financial budgetary fund for education, including: （1） Operating expenses and capital construction appropriation of education departments; （2） Expenditure for education in operating expenses of various departments, such as expenses for specialized secondary schools and skilled workers’ schools and expenditure for cadres training, etc. （3） Education expenditure added in special expenditure and expenditure in funds supporting under-developed areas for education.

Credit Funds  refer to the funds issued as loans by banking institution. The sources of credit funds of the banking institutions included deposits, liabilities to international financial institutions, currency in circulation, self-owned funds and current retained profits, etc. The credit funds can be used in forms of loans, gold, foreign exchange, government debt and assets in the other provinces, autonomous regions and municipalities （international） financial institutions.

Deposit  is a form of credit by which enterprises, institutions, organizations or residents can put money into banks and other credit institutions for safekeeping and interest earning under the principle of free withdrawal. According to different depositors, deposits are divided into enterprise deposits, treasury deposits, deposits of government agencies and organizations, capital construction deposits, urban savings deposits, rural deposits and other deposits. Deposits are major sources of the credit funds of banks.

Loan  is a form of credit by which banks and other credit institutions provide funds at certain interest rate to enterprises and individuals in the light of the principle of unconditional repayment. Loans from Chinese banks include circulating capital loans, fixed assets loans, loans to urban and rural individuals engaged in industrial and commercial business and agricultural loans.

Insurance Companies  refer to commercial insurance companies of various forms registered by law and established in China with the approval of insurance regulatory agencies.

Amount Insured  refers to the maximum that the insurant will get for the claim of the case insured.

Premium  is the fee paid by the insurant based on a proportion of the benefit he or she may get from the insurance plus the insurance value. It includes the income from the deposit of property insurance and personal insurance.

Settle Claim  is the compensation paid by the insurer to the insurant in accordance with the insurance contact.

Payment  includes payment for death, injury or medical treatment and mature payment. Payment for death, injury or medical treatment refers to the money paid to the insurant （of the beneficiary） in accordance with the life of health insurance contract when the insurant encounters accidents within the insured period covered in the contract. Mature payment refers to the mature payment to the insurant in according with the life insurance contract at the end of the insured period for the loss which has been checked and found to be in the range liability of the insurance after an accident has happened to the insured property or to a person who has insured his life. It is further divided into settled and unsettled claim.