If the export tax rebate rate of some goods of foreign trade enterprises is zero, the goods that the state clearly stipulates will not be refunded (exempted) are regarded as domestic sales and can be deducted.

According to Article 1 of the Notice of State Taxation Administration of The People's Republic of China on Relevant Issues Concerning the Deduction of Input Tax on Goods Exported by Foreign Trade Enterprises as Domestic Sales (Guo [2008] No.265), after purchasing goods, foreign trade enterprises must go through the certification procedures with the tax authorities within the specified certification period, and handle the deduction according to relevant regulations.