增值税先征后退与免税零税率会计处理之异同蒋苏娅，潘国富，苏北人按税法规定，对福利企业、学校办企业的流传税采取先征税后返还（以下简称先征后退）的办法；对于原享受税收优惠待遇的外商投资企业和外国企业，改征增值税等而增加的税负，在一定的期内退还因税负增加而... Similarities and Differences in Accounting Treatment of Value-Added Tax Retreating and Tax-Free Zero-Tax Rate Jiang Suya, Pan Guofu and North Jiangsu Province, according to the provisions of the tax law, take the method of returning taxes after tax levied first (hereinafter referred to as tax rebate) to welfare enterprises and school-run enterprises ; For tax-paid preferential treatment of foreign-invested enterprises and foreign enterprises, VAT levied to increase the tax burden, in a certain period of return due to increased tax burden ...