Paying commission is a relatively simple commission method, which is suitable for small-scale enterprises or individuals. Its calculation method is relatively direct, and the commission can be obtained by simple calculation according to the proportion of sales revenue and payment back. Compared with other complicated commission methods, cash back commission is easier to understand and operate. There are some potential problems in the commission system. It may not accurately reflect the real performance of sales staff, because the commission of payment mainly depends on the amount of payment, without considering the sales ability and hard work of sales staff. The commission system will lead the sales staff to obtain more commissions by falsely reporting the sales income, which will damage the interests and reputation of the enterprise.