| 1. | The revenue of the local governments includes business tax , income tax of the enterprises subordinate 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 estates , 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 taxo and tax on resources other than the ocean petroleum resources
属于地方财政的收入包括营业税，地方企业所得税，个人所得税，城镇土地使用税，固定资产投资方向调节税，城镇维护建设税，房产税，车船使用税，印花税，屠宰税，农牧业税，农业特产税，耕地占用税，契税，增值税25 %部分，证券交易税（印花税） 50 %部分和除海洋石油资源以外的其他资源税。 |
