1. The VAT rate of small-scale taxpayers is 3%, the payable VAT is 40000/1.03 * 3% =1165.05 yuan, and the additional tax is1165.05 * (.

2. The general taxpayer's VAT rate is 6%, and the VAT is 40000/1.06 * 6% = 2264.15 yuan, which can offset the input tax. How much VAT should be paid in the current month depends on how much input tax the company has.