增值税value added tax(VAT)，这里的Return不是退回的意思啊。
VAT Return是VAT申报的意思，类似Tax Return也是
tax rebate ,tax refundf是退税的意思，tax return 是报税
return 做为名词有报告书、所得税申报书的意思
以下是美国传统词典（双解）给出的该词的名词释意第31、32条
31. A certified report by an assessor, an election officer, a collector, or another official.
检定报告：推事助理、选举官员、收税员或其他官员提出的证明报告
32. A formal tax statement on the required official form indicating taxable income, allowed deductions, exemptions, and the computed tax that is due.Also called In this sense, also called income tax return ,tax return
所得税申报书：按官方所要求的格式填写的正式税务报告，表明应纳税部分的收入，允许折扣除量、免税额、及应付的估算税值也作 在此意义上也可称作 income tax return,tax return
