Individuals personally went to the local tax to issue two invoices for consulting fees to the unit, with the amounts of 24,000 and 36,000 respectively. What tax should I pay and what is the tax rate?

Mainly value-added tax and personal income tax, when invoicing, some places may be taxed at the attached tax rate.

As far as the overall policy is concerned:

VAT = 2.4 ÷ (1+3%) × 3%, 3.6÷( 1+3%)× 3%.

Personal income tax, if it is the same consulting service in the same month, should be counted as a tax together; Otherwise, it can be calculated separately.

24,000 yuan, 2.4× (1-20%) = 1.92 million yuan, without adding, directly 1.92× 20% = 0.384 million yuan.

36,000, 3.6× (1-20%) = 28,800, 50% for the part exceeding 20,000, 2.88× 20%+0.88× 20% × 50% = 0.664 million.