At present, agents of insurance companies have to pay not only personal income tax but also business tax. The title and content of your question are actually about business tax and personal income tax.

Simply put, business tax = commission x tax rate (5.5%)

Since June, 2006, State Taxation Administration of The People's Republic of China has adjusted the method of levying personal income tax on agency commission. According to the adjusted regulations, the agent's commission consists of exhibition cost and labor remuneration, of which the proportion of exhibition cost is tentatively set at 40%. Personal income tax is no longer levied on exhibition expenses. As for the labor remuneration in the commission, after deducting the actual business tax and surcharges, personal income tax is levied in accordance with the relevant provisions of the tax law, that is, only 60% of the commission income is deducted from the business tax and surcharges.

Taking a commission of 5,000 yuan as an example, the business tax payable is 5000 x 5.5% = 275 yuan;

Payable personal income tax base =5000x( 1-40%)-275=2725 (RMB).

Individual income tax =2725×80%×20%=436 (yuan)

Further reading: How to buy insurance, which is good, and teach you how to avoid these "pits" of insurance.