The commission of Ping An insurance salesmen will be paid on the 9th or 20th of each month. In case of holidays or weekends, it will be postponed or advanced to the 5th of each month. If you complete the performance of the month, you will get a basic salary and pay next month.

According to the Notice of State Taxation Administration of The People's Republic of China on Exemption of Individual Income Tax from Commission Income of Insurance Salesmen (No.454 [2006] of the State):

From June 1 2006, after deducting 40% of the commission income obtained by insurance salesmen (non-employees), the actual business tax and surcharges, and deducting the expense deduction standard stipulated in the tax law, personal income tax will be levied as "income from labor remuneration" according to the tax law.

Case: The minimum deduction standard of personal income tax for "income from labor remuneration" is 800 yuan every time. If a salesperson (non-employee) gets a commission of 3000 yuan a month.

Taxes payable are as follows: business tax =3000×5%= 150 yuan, urban construction tax = 150×7%= 10.5 yuan, education surcharge = 150×3%=4.5 yuan, personal income tax = {[3003