Data show that tax revenue in 2021 will exceed 24 trillion yuan. Among them, tax revenue was 15.46 trillion yuan, accounting for 76.3% of the national general public budget revenue, an increase of 1.5 percentage points from 2020. Social insurance revenue was 6.68 trillion yuan, and non-tax revenue and other revenue was 1.97 trillion yuan.

General public *** budget revenue situation.

In the first half of the year, the national general public budget revenue was 10,522.1 billion yuan, an increase of 3.3% after deducting the factor of excess tax refunds, and a decrease of 10.2% on a natural basis. Among them, the central general public sector budget revenue was 4,766.3 billion yuan, an increase of 1.7% after deducting the factor of excess tax refunds, and a decrease of 12.7% on a natural basis; the local general public sector budget revenue at this level was 5,755.8 billion yuan, excluding the factors of excess tax refunds. After factors, it increased by 4.7% and fell by 7.9% on a natural basis. National tax revenue was 8,556.4 billion yuan, an increase of 0.9% after deducting the factor of retained tax refunds, and a decrease of 14.8% on a natural basis; non-tax revenue was 1,965.7 billion yuan, an increase of 18% over the same period last year.

The main tax revenue items are as follows:

1. Domestic value-added tax was 1,913.6 billion yuan, a decrease of 0.7% after deducting the factor of excess tax refund, and a decrease of 45.7% on a natural basis.

2. Domestic consumption tax was 954.7 billion yuan, an increase of 9.8% over the same period last year.

3. Corporate income tax was 2,838.8 billion yuan, an increase of 3.2% over the same period last year.

4. Personal income tax was 784.7 billion yuan, an increase of 8.7% over the same period last year.

5. Value-added tax and consumption tax on imported goods were 1,020.6 billion yuan, an increase of 14.9% over the same period last year. Tariffs amounted to 144.7 billion yuan, down 3.3% from the same period last year.

6. Export tax rebates amounted to 1,095.3 billion yuan, an increase of 21.2% over the same period last year.

7. Urban maintenance and construction tax was 263.3 billion yuan, a decrease of 4.7% compared with the same period last year.

8. Vehicle purchase tax was 207.4 billion yuan, a decrease of 31.3% compared with the same period last year.

9. Stamp tax amounted to 388.9 billion yuan, an increase of 2.3% over the same period last year. Among them, stamp taxes on securities transactions were 235.5 billion yuan, down 3.7% from the same period last year.

10. Resource taxes were 296.1 billion yuan, an increase of 50.9% over the same period last year.

11. Among the taxes related to land and real estate, deed tax was 476 billion yuan, down 25.4% from the same period last year; land value-added tax was 558.8 billion yuan, down 8.3% from the same period last year; real estate tax was 302.7 billion yuan, An increase of 10.5% over the same period last year; farmland occupation tax was 108.9 billion yuan, an increase of 25.1% over the same period last year; urban land use tax was 190.1 billion yuan, an increase of 6.3% over the same period last year.

12. Environmental protection tax was 20.1 billion yuan, an increase of 0.6% over the same period last year.

13. Vehicle and vessel tax, vessel tonnage tax, tobacco leaf tax and other tax revenues totaled 108.3 billion yuan, an increase of 6.4% over the same period last year.

General public budget expenditures.

The main expenditure items are as follows:

1. Education expenditure was 3.0693 billion yuan, an increase of 6% over the same period last year.

2. Science and technology expenditure was 702.5 billion yuan, an increase of 8.8% over the same period last year.

3. Expenditure on culture, tourism, sports and media was 280.9 billion yuan, down 1.4% from the same period last year.

4. Social security and employment expenditures were 3,057.2 billion yuan, an increase of 7.4% over the same period last year.

5. Health expenditure was 1,753.8 billion yuan, an increase of 12.6% over the same period last year.

6. Expenditures on energy conservation and environmental protection were 391.6 billion yuan, a decrease of 3.4% compared with the same period last year.

7. Urban and rural community expenditures were 1,542.4 billion yuan, down 0.5% from the same period last year.

8. Expenditures on agriculture, forestry and water resources were 1,722.3 billion yuan, an increase of 4.5% over the same period last year.

9. Transportation expenditure was 951.6 billion yuan, an increase of 6.6% over the same period last year.

10. Debt interest payment expenses were 932.5 billion yuan, an increase of 8.5% over the same period last year.

Budget revenue and expenditure of government funds across the country

(1) Budget revenue of government funds.

Cumulatively from January to October, the national government fund budget revenue was 5.2166 billion yuan, a decrease of 22.7% compared with the same period last year. Looking at the central and local governments, the budget revenue of central government funds was 362.9 billion yuan, an increase of 7.3% over the same period last year; the budget revenue of local government funds was 4853.7 billion yuan, a decrease of 24.3% over the same period last year. Among them, state-owned land use rights Transfer revenue was 4,402.7 billion yuan, down 25.9% from the same period last year.

Budget expenditures of government funds.

Cumulatively from January to October, the national government fund budget expenditure was 8.5845 billion yuan, an increase of 9.8% over the same period last year. Looking at the central and local governments, the central government fund budget expenditure at this level was 393.6 billion yuan, an increase of 85.6% over the same period last year; the expenditure related to the local government fund budget was 8.1909 billion yuan, an increase of 7.7% over the same period last year. Among them, the use of state-owned land Expenditures related to rights transfer revenue were 4,703.3 billion yuan, a decrease of 15.9% from the same period last year.

Legal Basis

Article 1 of the "Tax Collection and Administration Law of the People's Republic of China" In order to strengthen tax collection management, standardize tax collection and payment behavior, and protect national tax revenue, This law is formulated to protect the legitimate rights and interests of taxpayers and promote economic and social development.

Article 2 of the "Tax Collection and Management Law of the People's Republic of China" shall apply to the collection and management of various taxes collected by tax authorities in accordance with the law.