In this paper, we present a polynomial-complexity algorithm to construct a special orthogonal matrix for the deterministic remote state preparation (DRSP) of an arbitrary n-qubit state, and prove that if n>3, such matrices do not exist. Firstly, the construction problem is split into two sub-problems, i.e., finding a solution of a semi-orthogonal matrix and generating all semi-orthogonal matrices. Through giving the definitions and properties of the matching operators, it is proved that the orthogonality of a special matrix is equivalent to the cooperation of multiple matching operators, and then the construction problem is reduced to the problem of solving an XOR linear equation system, which reduces the construction complexity from exponential to polynomial level. Having proved that each semi-orthogonal matrix can be simplified into a unique form, we use the proposed algorithm to confirm that the unique form does not have any solution when n>3, which means it is infeasible to construct such a special orthogonal matrix for the DRSP of an arbitrary n-qubit state.