China’s Transition Institute (Zhuan Zhixing), a think tank like NGO for socio-economic transformation published a 2008 Handbook of Citizen’s Tax Rights. The book lists sources of government waste:
"There are about four million government vehicles in China that cost the government an annual 200 billion Chinese Yuan (30 billion USD) to operate; however, only about one third of the use is for official business."
"Rough estimates say the government spends at least 200 billion Yuan on dining costs each year, which is equivalent to the cost of the Three Gorges Damn Project."
"In the past year travel overseas for government officials on fact finding/training trips has continued for many locations. At present China’s officials spend more than 300 billion Yuan (44 billion USD) on travel abroad."
"Waste from political building projects–a number of local governments went into debt building ultra-luxurious public squares, theaters, gyms, airports, golf courses, etc. A poor county government in one province spent 70 million Yuan (10 million USD) on a government building, which is equivalent to one third of that county’s yearly income."
2008 Handbook of Citizen’s Tax Rights