Is calf serum of Jinzhou Aohong a simple drug?

The calf serum of Jinzhou Aohong belongs to biological products, not simple drugs. Simple collection means simple taxation, that is, the general taxpayer of value-added tax cannot obtain the input invoice of value-added tax for raw materials or goods because of the particularity of the industry, and the tax burden of value-added tax payable according to the input-output method is too high. For special industries, value-added tax is levied according to the simple collection rate, and calf serum belongs to biological products and does not belong to the simple collection scope.