This chapter is concerned with statistical data on the revenues and expenditures of general governments. The governments' net revenues and expenditures are based on an accrual basis.
Net Revenues and Expenditures of General Governments -- Net revenues exclude the government bonds, borrowing and surplus of previous fiscal years. Net expenditures exclude the principal repayment.
The tax statistics of our country include direct taxes and indirect taxes. The direct taxes include income tax, land tax (agricultural land tax, land value tax, and land value increment tax), house tax, estate and gift tax, securities transaction tax, futures transaction tax, education surtax, and deed tax. All other taxes are classified as indirect taxes.