先征后返是税收减免政策的一种表现形式，它是为实现特定的目的，对一些纳税人缴纳的税款采取全额或部分返还的一种方法。先征后返主要涉及增值税、消费税、营业税、所得税等税种。企业对税收先征后返的会计核算，因税种的不同其会计处理的方法也有所不同。对返回的增值税，应 First come back is a manifestation of the tax relief policy, which is a way to achieve a specific purpose, some taxpayers pay taxes in full or in part return. After the first sign back mainly related to value-added tax, consumption tax, sales tax, income tax and other taxes. Enterprise tax return the first accounting, due to different tax accounting methods are also different. The return of VAT should be