税收是国家强制、无偿地分配社会产品的一种形式。国家为了调节国民收入的分配和再分配,或为实施特定的社会经济政策,往往将税收的减免、返还作为一种重要财政工具来使用。因此对税收返还的会计核算必须在符合会计核算基本原则的前提下,客观、准确地反映这一目的,对此《企业会 Taxes are a form of mandatory and unpaid distribution of social products by the state. In order to regulate the distribution and redistribution of national income or to implement specific social and economic policies, the state often uses the tax relief and return as an important financial tool. Therefore, the tax return of the accounting must be consistent with the basic principles of accounting under the premise of objectively and accurately reflect this objective, this "business will be