兩者都有減少納稅金額的含義。區(qū)別在于tax credit (稅額直接減讓）是指在計算出某人應付稅額之后，從其總額中扣除按規(guī)定應予減讓部分的款額，減25元則少25元稅費。而tax deduction (稅額間接減讓）則是指在計算納稅稅額之前從某人的總收入（gross income)中減除某些款額，如在計算應稅所得時在總收入中減去業(yè)務支出、生產(chǎn)成本等，然后再根據(jù)由此計算出的應稅所得計算稅額，減25元則不會直接少25元稅費。由此，從某種意義上講，tax credit的價值應高于tax deduction的價值[1]。tax exemption則是“免稅”，其是按人頭（on a per capita basis)減免的稅收，與tax credit和tax deduction差異較大[2]。

[1]“A credit differs from a deduction in the following essential respect：It is subtracted after the total tax liability has been calculated，whereas a deduction is subtracted from the income subject to tax. Thus, a tax credit of a given amount is more valuable to a tax payer than a deduction of the same amount . ”Cf. Douglas Greenwald，The Concise McGraw-Hill Dictionary of Modern Economics, 3rd edition, at p. 348 , McGraw-Hill, Inc. (1983). "tax credit：An amount subtracted directly from one's total liability，dollar for dollar, as opposed to a deduction from gross income. ”Cf. Bryan A. Gamer, Black's Law Dictionary, 7th edition, at p. 1473, West Group (1999).

[2] Cf. Douglas Greenwald, The Concise McGraw-Hill Dictionary of Modern Economics, 3rd edition, at p. 350.

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