Legal analysis: Yes. Taxpayers who have paid the value-added tax on imported goods, regardless of whether they have paid the purchase price, can use the customs tax payment certificate as the VAT input tax deduction certificate. The special payment form for value-added tax imported by the customs needs to be authenticated in the collection software of customs tax payment voucher deduction list; After the software is installed and certified, it can be entered, exported and uploaded in the electronic tax return; The customs import VAT certificate deduction collection system can be downloaded from two places; 1, website of People's Republic of China (PRC) State Taxation Bureau-Download Service Center-Software Download-Software Download Collection of Customs Tax Payment Certificate Deduction List; 2. Online declaration-login-software download-software download to collect customs tax payment voucher deduction list. 3. The value-added tax of general trade goods paid by the customs in the import link can be declared and deducted. 4. After signing the contract, the customs shall report the deduction of import value-added tax to the competent tax authorities for the record, and can declare the deduction after obtaining the customs duty payment certificate, but it shall not exceed 180 days at the latest.

Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.

Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.

Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law.

Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.

No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.

Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers.

Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.