Article 1 of the new Regulations on Value-Added Taxes stipulates that "the input tax amount of the following items shall not be deducted from the output tax amount:

(1) Goods purchased or taxable services used for non-VAT taxable items, VAT-exempt items, collective welfare or personal consumption;

(2) abnormal losses of purchased goods and related taxable services;

(3) purchased goods or taxable services consumed by products in process and finished products with abnormal losses;

(4) consumer goods for taxpayers' own use as stipulated by the competent departments of finance and taxation of the State Council;

(5) the transportation expenses of the goods specified in items (1) to (4) of this article and the transportation expenses of selling duty-free goods.

according to the above provisions, it can be seen that the input tax amount of inventory goods that are normally damaged can be deducted before tax.