抵免是指对纳税人来源于国内外的全部所得或财产课征所得税时允许以其在国外缴纳的所得税或财产税税款抵免应纳税款的一种税收优惠方式，是解决国际间所得或财产重复课税的一种措施。
n. offset
misc. tax credit
所得税税额抵免 Income Tax Credit
抵免法 Method of Tax Credit ; Credit Method
税款可抵免税 Allowable Tax Credit
营业亏损抵免 operating loss carrybacks and carryforwards
外国税收抵免 [税收] foreign tax credit
所得税抵免 [税收] income tax credit ; EITC ; earned income tax credit
抵免限额 Limit of tax credit ; Limitation on Credit ; Tax credit quota
抵免所得税 tax credit
归集抵免制 imputation credit system ; Imputation System
国外税收抵免 foreign tax credit
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