税收信用也称为税收抵扣,或简称抵税,是发达国家普遍采用的税收优惠政策手段。美国的税收信用政策种类最多,运用的范围也较宽,其适用环境与我国有一定差距。尽管如此,有些政策对我国当前抵御国际金融危机、调节分配、 Tax credit, also known as tax deduction, or tax credit for short, is a preferential tax policy adopted by developed countries. The United States has the most types of tax credit policies and a wide range of applications, and its applicable environment has a certain gap with China. Nevertheless, some policies are not conducive to our current resistance to the global financial crisis, the adjustment of distribution,