Yes. The income tax paid abroad on the following income obtained by an enterprise can be deducted from its current tax payable, and the credit limit is the tax payable on such income calculated in accordance with the provisions of this law. Patent rights refer to the state granting the inventor or designer within a certain period of time according to legal procedures based on the application of the inventor or designer, on the premise that the content of the invention and creation is disclosed to the public and that the invention and creation has benefits for society that comply with legal provisions. An exclusive right of a person.