1. The introduction fee and information fee paid by the construction enterprise to the intermediary institutions (including units and individuals) for concluding the project contract belong to the intermediary service fee, which is applicable to the "consulting service" tax item of modern service industry, and the tax rate is 6%. 2. According to the provisions of Article 19 of the Measures for the Administration of Invoices in People's Republic of China (PRC) (Order No.587 of the State Council), when units and individuals collect money from outside for selling goods, providing services and engaging in other business activities, the payee shall issue invoices to the payer. Individuals who provide intermediary services for your company have taxable behavior and should issue invoices to your company. 3. Individuals who cannot issue invoices by themselves may apply to the competent tax authorities for issuing VAT invoices on their behalf. According to the current policy, this business may not issue special invoices on his behalf. 4. When issuing the general VAT invoice, the code of goods and services should be "30406030000000000". You need to fill in your full company name and taxpayer identification number correctly, and affix the special seal for issuing invoices by the tax authorities. 5. The competent national tax authority collects the other party's value-added tax of 309 ÷ (1+3%) × 3% = 90,000 yuan at the rate of 3%, and the local tax authority directly collects or entrusts the national tax authority to collect the other party's urban construction tax and education surcharge, totaling 1.08 million yuan (assuming the urban construction tax rate is 7%). 6. According to the provisions of Article 4 of the Interim Measures for the Administration of Declaration of Individual Income Tax Withholding in Full (Guo Shui Fa [2005] No.205).