4000*3%= 120 yuan.
Then, there are three additional taxes. The tax rate is 12% of the value-added tax, that is,120 *12% =14.4 yuan.
In addition, it is necessary to levy a tax in advance, which is 0.5% of the tax-free amount of 65438+ invoice, that is, 4000* 1.5%=60 yuan.
About120+14.4+60 =194.4 yuan.