1. Calculate VAT. Determine the service fee according to the actual situation. VAT is calculated at the VAT rate of 1%. For example, if the service fee is 10000 yuan, then the value-added tax is 10000 yuan × 1%= 100 yuan.
2. Calculate the service fee. The service rate is 3 points, which is 0.03. Therefore, the service fee is 10000 yuan ×0.03=300 yuan.
3. Calculate the total cost, plus value-added tax and service charge, which is 100 yuan +300 yuan =400 yuan. Therefore, the total cost that customers need to pay is 1 ten thousand yuan +400 yuan =10.04 million yuan.