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Whether a simple reseller (non-manufacturer) can issue a Purchase Confirmation and Zero-Rate Tax Invoice

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The transaction structure is A (domestic manufacturer), B (domestic company, general taxable individual business owner, registered as a manufacturer), C (exporter), and D (overseas buyer). B purchases finished products produced by A and sells them directly to C (B does not produce them directly but only purchases A's finished products to sell to C), and C exports them overseas. Our company is B. Question 1. Company C has requested that we issue a zero-rate tax invoice, stating they will provide a Purchase Confirmation. Since we did not actually produce the products, I am wondering if it is permissible for us to receive a Purchase Confirmation and issue a zero-rate tax invoice in this transaction. Question 2. Is it possible to process the transaction between A and B with a standard tax invoice, while only the transaction between B and C is processed with a zero-rate tax invoice after issuing a Purchase Confirmation? Question 3. If A and B, as well as B and C, each issue a zero-rate tax invoice after issuing a Purchase Confirmation, would both A and B be recognized as having engaged in indirect export?

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