• 1. creditable tax: 可抵免税款
• 2. non-creditable input tax: 不得抵扣的进项税额

• 1.The creditable amount, however, shall not exceed the amount of tax otherwise payable under this Law in respect of the income derived from the sources outside China.
  但扣除额不得超过该纳税义务人境外所得依照本法规定计算的应纳税额。
  dict.yoduao.com

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