Commission income can be negotiated by yourself.
Personal commission income belongs to labor remuneration income, which can be taxed and paid according to the annual comprehensive income, and the tax payable is calculated according to the tax rate of (annual comprehensive income-tax threshold-special additional deduction) *.
According to Article 6 of the Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China, the scope of personal income is as follows:
(1) Income from wages and salaries refers to wages, salaries, bonuses, year-end salary increase, labor dividends, allowances, subsidies and other income related to employment.
(2) Income from remuneration for labor services refers to income obtained by individuals from engaging in labor services, including design, decoration, installation, drawing, testing, medical treatment, law, accounting, consulting, lecturing, translation, manuscript review, painting and calligraphy, sculpture, film and television, audio and video recording, performance, performance, advertisement, exhibition, technical service, introduction service and brokerage service.
(3) The term "income from royalties" refers to the income obtained by individuals from publishing their works in books, newspapers and periodicals.
(4) Income from royalties refers to income obtained by individuals from providing patents, trademarks, copyrights, the right to use non-patented technologies and other franchises; The income from providing the right to use copyright does not include the income from remuneration.
How to pay personal income tax on the commission income obtained by individual insurance agents?
According to the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Relevant Issues Concerning Tax Collection and Management of Individual Insurance Agents (Announcement No.45 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) 20 16):
Personal income tax payable by individual insurance agents to provide insurance agency services to insurance enterprises shall be withheld and remitted by insurance enterprises in accordance with the existing regulations.
Personal insurance agents should deduct local tax surcharges and exhibition expenses from their relevant income (hereinafter referred to as "commission income", excluding value-added tax), and calculate personal income tax according to regulations. The exhibition fee should be 40% of the commission income minus local taxes.
The term "individual insurance agent" as mentioned in this announcement refers to a natural person who handles insurance business on behalf of an insurance enterprise within the scope authorized by the insurance enterprise, excluding individual industrial and commercial households.
According to the Notice of State Taxation Administration of The People's Republic of China on Exemption of Personal Income Tax from Insurance Salesman's Commission Income (Guo [2006] No.454) and the Notice of China Insurance Regulatory Commission on Defining the Composition of Insurance Salesman's Commission (Bao Jian Fa [2006] No.48), the insurance salesman's Commission 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.
Therefore, after deducting local tax surcharges and exhibition fees, the commission income obtained by individual insurance agents is collected as "income from labor remuneration".
The answer to how to calculate other people's commission tax is here first, so after obtaining commission income, you need to pay a tax according to the Regulations on Taxation of Labor Remuneration. Now, workers can also use the tax APP to directly declare a tax, which is not difficult at all. There is also a detailed introduction to the labor remuneration tax on this website.