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tax credit 的意思!

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tax credit 的意思!
THE home country may reduce the burden of the joint taxation of foreign subsidiary income in the home country and the host country by granting a tax credit to a parent corporation for income taxes paid in the host country.
讲的是tax credit的定义?还是讲得tax credit的例子!credit的意思
tax credit 的意思!
tax credit 税收抵免
这么解释好了:
外国子公司在中国经营获得了income,在host country(应该指中国)和home country(外国人自己的国家)会重复纳税,因为这一重叠负税会在host country交掉,所以呢,home country会给这家母公司(在home country)给予一项tax credit 减免税收
有点绕,能理解吗?