Urban construction tax and education surcharge are 10% of business tax.

If the intermediary is an individual, it is necessary to pay personal income tax according to the income from labor services.

(1) If the income from labor remuneration does not exceed 4,000 yuan each time, the taxable amount of each labor remuneration = (income from labor remuneration -800 yuan) × 1000 yuan.

20%;

(2) If the income from labor remuneration is more than 4,000 yuan but less than 25,000 yuan each time, the taxable amount of each labor remuneration = income from each labor remuneration ×( 1-20%)×20%.