税收返还是政府按照国家有关规定采取先征后返（退）、即征即退等办法向企业返还的税款，属于以税收优惠形式给予的一种政府补助。
...；会计处理；增值税；税收返还；税收优惠 [gap=724]Key words：government subsidies; accounting treatments; VAT; Tax returns; tax relief ...
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由于欧洲鼓励成长日光能，大抵经由过程可再生能源电税收返还(Feed-in tariff)这项补贴加以撑持。2007年夏日，西班牙对日光能发电每季补贴58美分，险些没有什么附带加上条件。
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收到的税费返还 Refunds of taxes ; Refunds of Taxes and Levies ; cash receipts of tax refunds ; Tax refunds
中央财政对地方税收返还和转移支付情况。
The central government's tax rebates and transfer payments to local governments.
电子缴税与税收返还将继续进行。
中央对地方税收返还和转移支付相应形成地方财政收入，并由地方安排财政支出。
Tax rebates and transfer payments turned over to local governments became part of the revenue of local governments, which made arrangements for their utilization.
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