USCPA備考，理解知識點很重要。高頓網(wǎng)校USCPA小編今天就來為大家介紹一下稅收抵免的內容。
　　Tax Credits
　　稅收抵免是指允許納稅人從某種合乎獎勵規(guī)定的支出中,以一定比率從其應納稅額中扣除,以減輕其稅負。 稅收抵免是指居住國政府對其居民企業(yè)來自國內外的所得一律匯總征稅，但允許抵扣該居民企業(yè)在國外已納的稅額，以避免國際重復征稅。
　　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