It is known that the manuscript fee of 4,000 yuan needs to be taxed in 440 yuan, so Mr. Wang's tax 550 yuan should be calculated according to (3); Teacher Li's tax payment of 392 yuan should be calculated according to (2).

Teacher Wang's contribution fee: 550/ 1 1%=5000 yuan.

Teacher Li's contribution fee: (392+800 *14%)/14% = 3600 yuan.