USCPA备考，理解知识点很重要。高顿网校USCPA小编今天就来为大家介绍一下税收抵免的内容。
　　Tax Credits
　　税收抵免是指允许纳税人从某种合乎奖励规定的支出中,以一定比率从其应纳税额中扣除,以减轻其税负。 税收抵免是指居住国政府对其居民企业来自国内外的所得一律汇总征税，但允许抵扣该居民企业在国外已纳的税额，以避免国际重复征税。
　　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