On August 3, 2026, TurboTax published an updated analysis of US foreign tax credit rules, directly addressing how taxpayers can offset US income tax liability with taxes already paid to foreign governments. For Chinese companies earning profits in the US, this mechanism prevents the same income from being taxed twice — once by the US and once by China. The credit is claimed on Form 1116, which requires separating foreign-source income from US-source income to calculate the allowable credit proportionally.
2026年8月3日，TurboTax发布美国外国税收抵免规则的最新分析，核心说明纳税人如何用已缴给外国政府的税款抵减美国所得税义务。中企在美国赚取的利润，通过这一机制可避免同一笔收入被中美两国重复征税。抵免通过Form 1116表格申报，要求将外国来源收入与美国来源收入分开计算可抵免额度。
A Chinese parent company earning US source profits faces the 21% US federal corporate income tax rate plus China's 25% enterprise income tax — before credits, the combined nominal rate exceeds 40%. With the foreign tax credit, US taxes paid can be credited against Chinese tax liability, substantially lowering the effective cross-border tax burden. Any credit exceeding the current year's US tax bill can be carried back 1 year and forward 10 years, giving companies flexibility to absorb excess credits in profitable years.
中国母公司在美利润需缴纳美国联邦企业所得税21%，加上中国企业所得税25%——抵免前双重名义税率超过40%。运用外国税收抵免后，美国已缴税款可抵减中国应纳税额，
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