GDP = C + I + G + (X-M), since you do not have net export (X-M) here, it is consisted of the first three parts: consumption, investment and government purchase. For "汽车外省", what do you mean? Selling to other province? If so, then the increase in GDP equals to 40 million. For the second question, G increases by 40 million, thus effect is equivalent. The third is not, since government transfer is not counted as part of the GDP. Instead, it is part of the National Income.