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税收回报是指在一个国家(地区)范围内,各级政府、企业和个人共同用于生产经营方面的投资,创造效益后所取得的国家税收。税收回报的丰歉是以税收回报率的高低来体现的。税收回报率有广义和狭义之分。广义的税收回报率是指在一个国家(地区)内,政府在生产经营环节上取得的总税收额与政府、企业和个人用于生产经营方面的总投资额加政府减免税总额之比,其时间一般以一年为单位。狭义的税收回报
Tax return refers to the national tax that is obtained after creating benefits through the joint investment of various levels of government, enterprises and individuals within the scope of one country (region) for production and operation. The tax return apology is reflected in the level of tax returns. Tax returns have a broad sense and a narrow sense. The generalized tax rate of return refers to the ratio of the total tax revenue obtained by the government in the production and operation chain to the total amount of government investment, government investment, enterprises and individuals’ total investment in production and operation plus the total amount of government tax relief in one country (region) The time is usually in units of one year. Narrow tax return