The company received a payment of 100,000 from the buyer and issued a special invoice to the buyer. Is it the amount of 100,000 or the total price and tax of 100,000? ——This depends on how your company negotiated the price at the time or the purchase and sale contract for the business.
Generally speaking, the total amount of payment includes tax, which is the total amount of price and tax, not just the payment without tax.