The amount of credit, however, shall not exceed the amount of the Mauritius tax on that income computed in accordance with the taxation laws and regulations of Mauritius.

但是，抵免额不应超过对该项所得按照毛里求斯税法和规章计算的毛里求斯税收数额。

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The amount of the credit, however, shall not exceed the amount of the Chinese tax on that income computed in accordance with the taxation laws and regulations of China.

但是，抵免额不应超过对该项所得按照中国税法和规章计算的中国税收数额。

youdao

Refundable credits mean that you are entitled to a refund if the amount of the credit exceeds your own tax liability.

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If the state where you work has higher taxes than the state where you live, the credit will likely be less than the amount of tax that you pay as a non-resident.

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Though this is shocking to some at first, it is not as onerous as it sounds because a credit is allowed to offset the amount of non-US tax that has been paid.

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