GFS and Other Macroeconomic Statistics 359
GFS codes SNA codes GFS revenue categories
11451.2 > D59 Payable by consumers
11452 Other taxes on use of goods and
on permission to use goods or
perform activities
11452.1 > D29 Payable by producers
11452.2 > D59 Payable by consumers
1146 Other taxes on goods and
services
1146.1 > D214 On products n.e.c.
1146.2 > D29 On production n.e.c.
1146.3 > D59 Payable by consumers
115 Taxes on international trade and
transactions
1151 Customs and other import duties
1151.1 = D2121 Import duties
1151.2 > D2122 Taxes on imports, excl. VAT and
import duties
1152 > D213 Taxes on exports
1153 Profi ts of export or import
monopolies
1153.1 > D2122 Profi ts of import monopolies
1153.2 > D213 Profi ts of export monopolies
1154 Exchange profi ts
1154.1 > D2122 Exchange profi ts as taxes on
import, excl. VAT and import
duties
1154.2 > D213 Exchange profi ts as export
taxes
1154.3 > D214 Exchange profi ts as taxes on
products excl. VAT, import &
export taxes
1155 Exchange taxes
1155.1 > D2122 Exchange taxes as taxes on
import, excl. VAT and import
duties
1155.2 > D213 Exchange taxes as export taxes
1155.3 > D214 Exchange taxes as taxes on
products excl. VAT, import &
export taxes
1156 Other taxes on international
trade and transactions
1156.1 > D29 Payable by producers
1156.2 > D59 Payable by consumers
116 Other taxes
1161 Payable solely by business
1161.1 > D214 Stamp taxes
1161.2 > D29 Other taxes on production
1162 > D59 Payable by other than business
or unidentifi able(^) Note: Nonstandard GFS items required for the SNA indicated in darker shaded rows.
(^) n.e.c. = not elsewhere classifi ed; VAT = value-added taxes.
GFS codes SNA codes GFS revenue categories
142 Sales of goods and services
142.1 > P11 Of which: sold at market prices
1421 Sales by market establishments
1422 Administrative fees
1423 Incidental sales by nonmarket
establishments
1424 Imputed sales of goods and
services
143 > D759 Fines, penalties, and forfeits
144 Transfers not elsewhere classifi ed
1441 Current transfers n.e.c.
14411 Subsidies
14411.1 > D31 Subsidies on products
14411.2 > D39 Subsidies on production
144111 From other general government
units
144112 From international organizations
144113 From foreign governments
14412 > D759 Other current transfers n.e.c.
1442 > D99 Capital transfers n.e.c.
145 Premiums, fees, and claims
related to nonlife insurance and
standardized guarantee schemes
1451 Premiums, fees, and current
claims receivable
14511 > D71 Premiums receivable
14512 > D71 Fees receivable for standardized
guarantee schemes
14513 > D72 Current claims receivable
1452 > D99 Capital claims receivable
Legend: = GFS item is the same as the SNA item
GFS item is a component of the relevant SNA
item
~ GFS item is conceptually the same but differs
in practice due to treatment of specifi c
transactions
Table A7.3 Correspondence of GFS and SNA Revenue Transaction Categories (concluded)