Duty-free imported equipment accounting treatment

It's a bit confusing, I don't know if this is the case

1 First of all, the hospital can apply for VAT exemption for scientific and educational supplies

2 Company C pays the foreign exchange and Company A entrusts Company C to act as an agent for the importation of the company C needs to issue an invoice for the agent fee for Company A

3 The hospital as an end-user, the three-way contract should be signed only by the hospital, Company C and Company B. If Company A makes the purchase, it actually buys the equipment and sells it to the hospital in the form of domestic products. If A company to do the procurement is actually A bought equipment in the form of domestic in the sale of hospitals This is not allowed in the tax exemption regulatory procedures

I do not know whether the A company in practice these problems.

I don't know if Company A has these problems in practice.