Part-time salespeople's salary commission actually provides a kind of service, which requires part-time marketers to issue invoices to tax agents, and do the following accounting treatment according to the service invoices issued by tax agents.

Borrow: sales expenses-business commission or commission,

Loan: bank deposit.

It should be noted that it is a legal obligation for companies that pay labor fees to withhold and remit personal income tax at the time of payment.