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 expenses in commission is tentatively set at 40%. "

According to the provisions of Articles 3 and 6 of the Individual Income Tax Law of People's Republic of China (PRC), if the income from labor remuneration does not exceed 4,000 yuan each time, 800 yuan will be deducted; 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.

Monthly income = commission (1-40%)- actual business tax 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.

Because insurance agents' commission income is commission income, they can't only pay personal income tax like wage income, but also pay business tax (including urban maintenance and construction tax and education surcharge, etc.). , the comprehensive tax rate is 5.56%). The business tax threshold is 5,000 yuan, and the personal income tax rate is 20% (personal income tax is levied after deducting 40% of the exhibition fee from the commission income according to the income from labor remuneration).

The extended information assumes that the commission income is a,

1, if a

2.A is less than 5000 yuan and more than 1, 333.37 yuan, business tax is 0, and personal income tax is (A×60%-800)×20%.

3. If A is more than 5,000 yuan, the business tax is A×5.56%, and the personal income tax is divided into two situations (mainly depending on whether the taxable remuneration multiplied by (1-20%) is greater than that of 800 yuan or less than that of 800 yuan, and the lower limit of commission is 7,347.54 yuan.

A, A & lt7347.54 yuan, personal income tax is (A×60%-A×5.56%-800)×20%.

B, A & gt7347.54 yuan, personal income tax is (a× 60%-a× 5.56%) × (1-20% )× 20%.

People's Republic of China (PRC) State Taxation Administration of The People's Republic of China-People's Republic of China (PRC) State Taxation Administration of The People's Republic of China insurance salesmen's commission income is tax-free.