create proc [dbo].[usp_Insert]
@F1 VARCHAR(300)=' ',
@F2 VARCHAR(12)=' '
as
create table #t1
(
    col varchar(12)
)

set @F1=replace(@F1,',',''' union all select ''')
set @F1='insert into #t1 select '''+@F1+''''
exec (@F1)

insert into tablename
(
    F1,
    F2,
    DATES
)
select col,
       @F2,
       getdate()
from #t1

drop table #t1

------解决方案--------------------
SQL code
--> 测试数据：[tb]
if object_id('[tb]') is not null drop table [tb]
go 
create table [tb]([F1] varchar(20),[F2] varchar(20),[DATES] datetime)

DECLARE @f1 VARCHAR(300)='B07100400731,B07100400732,B07100400733,B07100400734'
DECLARE @f2 VARCHAR(30)='A00000000001'
DECLARE @s VARCHAR(300)=@f1
WHILE CHARINDEX(',',@s)>0
BEGIN
    INSERT INTO dbo.tb VALUES  (LEFT(@s,CHARINDEX(',',@s)-1), @f2,GETDATE())
    SET @s=REPLACE(@s,LEFT(@s,CHARINDEX(',',@s)),'')
END

select * from [tb]