How to pay taxes on the commission income of non-independent accounting insurance agencies?

Because the insurance agent's commission is earned by commission, he can't only pay personal income tax like salary, but also pay business tax (including urban maintenance and construction tax, 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 calculation method is as follows: let the commission income be 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, 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%.

Let's calculate the tax payable according to 1000 yuan, 3000 yuan, 6000 yuan and 8000 yuan respectively.

1, 1000 yuan, without paying any tax;

2, 3000 yuan, no business tax, individual tax is (3000×60-800)×20%=200 yuan;

3, 6000 yuan, business tax 6000 x 5.56% = 333.6 yuan, individual tax (6000 x 60%-333.6-800) x 20% = 493.28 yuan;

4, 8000 yuan, business tax 8000×5.56%=444.8 yuan, individual tax is (8000× 60%-444.8 )× (1-20% )× 20% = 696.83 yuan.