What is the method of calculating the tax point of medical device consumables?

If for the tax-inclusive price:\x0d\VAT: Input tax: 100/1.17*0.17=14.53\x0d\Input tax: 200/1.17*0.17=29.05\x0d\VAT payable: 29.05-14.53=14.52\x0d\If it is tax-neutral, do not need to except 17%