Borrow: non-operating expenses [according to the sales price]
Credit: other business income [according to the sales price / (1 + tax rate)]
Credit: tax payable - VAT payable
2, in vitro diagnostic reagents are treated as a sale
Borrow: accounts receivable [according to the sales price]
Credit: Revenue from main business [at sales price/(1+tax rate)]
Credit: Tax payable-VAT payable