According to the Notice of State Taxation Administration of The People's Republic of China on Exemption from Individual Income Tax on Commission Income of Insurance Salesmen, No.454 [2006] of China, "1. According to the Notice of China Insurance Regulatory Commission on Defining the Composition of Insurance Salesman's Commission (No.48 [2006] of China Insurance Regulatory Commission), the commission of insurance salesmen consists of exhibition expenses and labor remuneration. According to the tax law, the exhibition fee in the commission is not subject to personal income tax; Personal income tax shall be calculated and collected in accordance with the relevant provisions of the tax law after deducting the actual business tax and surcharges. According to the actual situation of insurance salesmen's exhibition industry, the proportion of exhibition industry cost in commission is tentatively set at 40%. "
According to Articles 3 and 6 of the Individual Income Tax Law of People's Republic of China (PRC) (revised in 2007), if the income from labor remuneration does not exceed 4,000 yuan at a time, the expenses will be reduced by 800 yuan; If it exceeds 4,000 yuan, 20% of the expenses will be deducted, and the balance will be taxable income. A proportional tax rate of 20% applies.
According to Article 23 of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Business Tax (revised in 2008), the business tax threshold mentioned in Article 10 of the regulations means that the total turnover of taxpayers reaches the threshold.
The scope of application of business tax threshold is limited to individuals.
The scope of the business tax threshold is as follows:
(1) Monthly turnover1000-5,000 yuan, if taxes are paid on time;
(2) If the tax is paid by time, the turnover per day is 100 yuan.
The finance departments (bureaus) and tax bureaus of all provinces, autonomous regions and municipalities directly under the Central Government shall, within the prescribed scope, determine the applicable threshold in their respective regions according to the actual situation, and report to the Ministry of Finance and State Taxation Administration of The People's Republic of China for the record. "
So you should consult the local local tax bureau for the specific amount. It is understood that most provinces, autonomous regions and municipalities directly under the Central Government now pay taxes on time, with a monthly turnover of 5,000 yuan at the threshold;
So your monthly income = commission (1-40%)- business tax actually paid and surcharges. If the income does not exceed 4,000 yuan each time, 800 yuan will be deducted; If it exceeds 4,000 yuan, 20% of expenses will be deducted, and the balance will be taxable income, and the proportional tax rate of 20% will apply.