Money paid back to whoever paid it in the first place. In trade, a tariff refund goes to the importer of record — the firm named on the customs entry.
退款
| Move变动 | Where it appeared出现位置 | What it means这句话在说什么 |
|---|---|---|
| $184m | Costco Uses US$184 Million in Tariff Refunds to Lower Prices 退款 · 第 2 张术语卡 | Costco’s US$184 million is exactly that: duties it had paid, returned by the U.S. Treasury after the court ruled the tariffs unlawful. 退款在账上怎么记，取决于原来那笔税款记在哪一年：退当年多缴的税通常冲减当期成本、算作当年利润；退往年税款可能要追溯调整以前年度损益。中国企业收到类似退税时会公告「已计入当期损益，不涉及以前年度损益调整」——这个口径直接决定它能不能被当成「今年的利润增长」。 |