According to the national tax law, personal commission income is subject to personal income tax, and the personal commission income tax rate is 20%.

According to the regulations of the Social Security Bureau, the sales commission paid by enterprises to individuals needs to be withheld and remitted according to the income from labor remuneration, and the personal income tax rate of commission is also 20%.

If individuals obtain income abroad, they also need to pay taxes in accordance with the tax agreement signed between China and that country.