1. The VAT intermediary that should be paid belongs to the consulting service category. The collection rate of small-scale taxpayers is 3%, VAT payable = tax-included income ÷( 1+3%)×3% for general taxpayers, and VAT payable = output tax-input tax = tax-included income ÷ (1+6%).
2. Income tax and agency fees belong to the income from remuneration for personal income tax. The taxable income of labor remuneration is: if the income of labor remuneration is less than 4,000 yuan each time, 800 yuan will be deducted; If the income from labor remuneration exceeds 4,000 yuan each time, the expenses will be reduced by 20%, and the income tax rate from labor remuneration will be 20%. The calculation formula of taxable income from labor remuneration is: personal income tax payable = taxable income ×20%. If the one-time income from labor remuneration is abnormally high (the taxable income exceeds 20,000 yuan), additional tax shall be levied. Specifically, if the income from labor remuneration is obtained at one time, and the balance after deducting expenses exceeds 20,000 yuan to 50,000 yuan, the tax payable calculated in accordance with the provisions of the tax law shall be reduced by 50%; More than 50,000 yuan, plus 100%. For detailed information, it is best to consult the local official website for first-hand authoritative information.