USCPA備考，理解知識(shí)點(diǎn)很重要。高頓網(wǎng)校USCPA小編今天就來(lái)為大家介紹一下稅收抵免的內(nèi)容。
　　Tax Credits
　　稅收抵免是指允許納稅人從某種合乎獎(jiǎng)勵(lì)規(guī)定的支出中,以一定比率從其應(yīng)納稅額中扣除,以減輕其稅負(fù)。 稅收抵免是指居住國(guó)政府對(duì)其居民企業(yè)來(lái)自國(guó)內(nèi)外的所得一律匯總征稅，但允許抵扣該居民企業(yè)在國(guó)外已納的稅額，以避免國(guó)際重復(fù)征稅。
　　A.Personal Tax Credits=may not resulted in cash refund.
　　B.Refundable Credits=cash refund.
　　1.Child and Dependent Care Credits.
　　2.Credit for the Elderly and/or Permanently Disabled.
　　3.Education Tax Incentive-lifetime learning credit.
　　4.Qualified Tuition Programs（QTP）
　　5.Adoption Credit
　　6.Retirement Savings Contributions Credit
　　7.Foreign Tax Credit
　　8.General Business Credit
　　9.Work Opportunity Credit
　　10.“child” Tax Credit
　　11.Earnde Income Credit（Refundable Credit）
　　12.Withholding Tax（paycheck credit）
　　13.Excess FICA（social security tax withheld）
　　14.Small Employer Pension Plan Star-up Costs Credit
　　15.Small Business Healthcare Tax Credit
　　16.Health Coverage Tax Credit
　　17.Residential Energy Credits