Local governments retain 100% of the revenues they collected from land (e.g. renting, tax on land use transfers and land use tax), from natural resource tax, registration fees and from lottery. Another source of revenue for provinces is part of the revenues collected from VAT, corporate income tax, personal income tax, and gasoline fee. There exists a sharing mechanism between central and provincial government for these revenues, but the majority of provinces can retain 100% for their own budget.