实用帖！除了个税，保险营销员佣金还需缴纳哪些税费？
<section style="box-sizing: border-box;font-size: 16px;"><section style="box-sizing: border-box;" powered-by="xiumi.us"><section style="margin-right: 0%;margin-left: 0%;box-sizing: border-box;"><section style="display: inline-block;width: 100%;vertical-align: top;padding: 10px;background-color: rgba(215, 237, 253, 0.45);box-shadow: rgb(0, 0, 0) 0px 0px 0px;box-sizing: border-box;"><section style="box-sizing: border-box;" powered-by="xiumi.us"><section style="margin-right: 0%;margin-bottom: -30px;margin-left: 0%;transform: translate3d(-10px, 0px, 0px);box-sizing: border-box;"><section style="display: inline-block;width: 57px;height: 30px;vertical-align: top;overflow: hidden;border-width: 0px;box-sizing: border-box;"><section style="box-sizing: border-box;" powered-by="xiumi.us"><section style="text-align: center;margin-right: 0%;margin-left: 0%;transform: rotateX(180deg) rotateY(180deg);box-sizing: border-box;"><section style="max-width: 100%;vertical-align: middle;display: inline-block;line-height: 0;box-shadow: rgb(0, 0, 0) 0px 0px 0px;box-sizing: border-box;"><img class="raw-image" data-ratio="0.4944598" src="https://lymx.com.cn/source/plugin/csdn123_news/display_picture.php?url=https%3A%2F%2Fmmbiz.qpic.cn%2Fmmbiz_png%2FaNjLObicsY9ibxiaeWdnhEACKKAnQt467N9HA9KQDQpT49XsAPNQJicDdn2lGaxHKH2Z07rqOwG43FKQuiazQNGmS9g%2F640%3Fwx_fmt%3Dpng" data-type="png" data-w="722" style="vertical-align: middle;box-sizing: border-box;"></section></section></section></section></section></section><section style="box-sizing: border-box;" powered-by="xiumi.us"><section style="box-sizing: border-box;"><section style="display: inline-block;width: 100%;vertical-align: top;border-width: 8px 0px;border-radius: 25px;border-style: solid none;border-color: rgb(112, 188, 240) rgb(62, 62, 62);overflow: hidden;background-color: rgb(215, 237, 253);padding: 8px;box-shadow: rgba(0, 135, 227, 0.52) 0px 0px 15px;box-sizing: border-box;"><section style="box-sizing: border-box;" powered-by="xiumi.us"><section style="box-sizing: border-box;"><section style="display: inline-block;width: 100%;vertical-align: top;box-shadow: rgba(0, 135, 227, 0.34) 0px 0px 10px inset;border-width: 2px;border-radius: 15px;border-style: solid;border-color: rgb(255, 251, 247);overflow: hidden;padding: 10px 15px;box-sizing: border-box;"><section style="box-sizing: border-box;" powered-by="xiumi.us"><section style="box-sizing: border-box;"><section style="color: rgb(0, 135, 227);line-height: 2;letter-spacing: 2px;box-sizing: border-box;"><p style="white-space: normal;box-sizing: border-box;">2月12日，我们推出了《从20%下降到3%！新个税预扣规则为保险营销员减负》（点击查看）一文，受到了营销员朋友们的关注（鼓掌）。应营销员朋友们的要求（其实是我们自己想发的），我们决定再发一篇文章，把新个税法实施后佣金收入如何预扣预缴个税给大伙儿讲明白！</p></section></section></section></section></section></section></section></section></section><section style="box-sizing: border-box;" powered-by="xiumi.us"><section style="text-align: right;margin-top: -29px;margin-right: 0%;margin-left: 0%;transform: translate3d(10px, 0px, 0px);box-sizing: border-box;"><section style="display: inline-block;width: 57px;height: 30px;vertical-align: top;overflow: hidden;border-width: 0px;box-sizing: border-box;"><section style="box-sizing: border-box;" powered-by="xiumi.us"><section style="text-align: center;margin-right: 0%;margin-left: 0%;box-sizing: border-box;"><section style="max-width: 100%;vertical-align: middle;display: inline-block;line-height: 0;box-sizing: border-box;"><img class="raw-image" data-ratio="0.4944598" src="https://lymx.com.cn/source/plugin/csdn123_news/display_picture.php?url=https%3A%2F%2Fmmbiz.qpic.cn%2Fmmbiz_png%2FaNjLObicsY9ibxiaeWdnhEACKKAnQt467N9HA9KQDQpT49XsAPNQJicDdn2lGaxHKH2Z07rqOwG43FKQuiazQNGmS9g%2F640%3Fwx_fmt%3Dpng" data-type="png" data-w="722" style="vertical-align: middle;box-sizing: border-box;"></section></section></section></section></section></section></section></section></section><section style="box-sizing: border-box;" powered-by="xiumi.us"><section style="margin: 10px 0%;text-align: center;box-sizing: border-box;"><section style="display: inline-block;width: 95%;vertical-align: top;border-right: 0px none rgb(62, 62, 62);border-top-right-radius: 15px;overflow: hidden;box-shadow: rgb(187, 222, 251) 0px 0px 15px;border-left: 0px none rgb(62, 62, 62);border-bottom-left-radius: 15px;padding: 15px;box-sizing: border-box;"><section style="box-sizing: border-box;" powered-by="xiumi.us"><section style="box-sizing: border-box;"><section style="text-align: justify;line-height: 1.8;box-sizing: border-box;"><p style="white-space: normal;box-sizing: border-box;">新个税政策实施后，保险营销员的收入额按照不含增值税的收入减除20%的费用后的余额计算。收入额减去展业成本以及附加税费后，并入当年综合所得，计算缴纳个人所得税。展业成本按照收入额的25%计算。综合所得适用的个税税率为3%-45%。</p><p style="text-align: center;"><img class="" data-copyright="0" data-ratio="0.3375" data-s="300,640" src="https://lymx.com.cn/source/plugin/csdn123_news/display_picture.php?url=https%3A%2F%2Fmmbiz.qpic.cn%2Fmmbiz_jpg%2FaNjLObicsY9ibxiaeWdnhEACKKAnQt467N9POica6uLX1jTS4KUKLuVoOALvrqqX4dbaeFLHWBu8M3Fch2pIgGbYsw%2F640%3Fwx_fmt%3Djpeg" data-type="jpeg" data-w="1280" style=""></p><p style="white-space: normal;box-sizing: border-box;"><br style="box-sizing: border-box;"></p><p style="white-space: normal;box-sizing: border-box;">那你知道月佣金收入在多少钱以下可以不用缴纳个税么？除了个税外，月佣金收入超过10万元还需缴纳什么税费？这篇文章告诉你。</p><p style="white-space: normal;box-sizing: border-box;"><br style="box-sizing: border-box;"></p><p style="white-space: normal;box-sizing: border-box;">下面，我们举个“栗子”，来给大家讲讲佣金收入的税费缴纳。</p></section></section></section></section></section></section><section style="box-sizing: border-box;" powered-by="xiumi.us"><section style="margin: 10px 0%;text-align: center;box-sizing: border-box;"><section style="display: inline-block;width: 95%;vertical-align: top;border-right: 0px none rgb(62, 62, 62);border-top-right-radius: 15px;overflow: hidden;box-shadow: rgb(187, 222, 251) 0px 0px 15px;border-left: 0px none rgb(62, 62, 62);border-bottom-left-radius: 15px;padding: 15px;box-sizing: border-box;"><section style="box-sizing: border-box;" powered-by="xiumi.us"><section style="box-sizing: border-box;"><section style="text-align: justify;line-height: 1.8;box-sizing: border-box;"><p style="white-space: normal;box-sizing: border-box;">小王和小张是北京市区一家保险公司的营销员，小王每月佣金收入10000元，小张110000元，两人均无其他收入，且都有1名未成年子女并与1位兄弟共同赡养2位老人，每月偿还首套房的房贷。<br></p><p style="white-space: normal;box-sizing: border-box;"> </p><p style="white-space: normal;box-sizing: border-box;">由于小王的月收入没有超过<strong style="box-sizing: border-box;">10万元</strong>，根据国家税务总局公告2019年第4号文件，他可以不用<strong style="box-sizing: border-box;">缴纳增值税和附加税费</strong>（城市维护建设税、教育费附加、地方教育费附加）。</p><p style="white-space: normal;box-sizing: border-box;"> </p><p style="white-space: normal;box-sizing: border-box;">那么，小王具体该怎么缴纳个税呢？</p><p style="white-space: normal;box-sizing: border-box;"><br style="box-sizing: border-box;"></p><p style="white-space: normal;box-sizing: border-box;">根据新个税法规定，小王的佣金收入按照累计预扣法预扣个人所得税。佣金收入减除20%的费用后，再减除25%的展业成本为纳税所得额。</p><p style="white-space: normal;box-sizing: border-box;"><br style="box-sizing: border-box;"></p><p style="white-space: normal;box-sizing: border-box;">所以，1月份预扣预缴纳税所得额为10000x(1-20%)x(1-25%)-5000-3000=-2000元，应预扣预缴税额为0元。</p><p style="white-space: normal;box-sizing: border-box;"><br style="box-sizing: border-box;"></p><p style="white-space: normal;box-sizing: border-box;">其中，5000元为每月减除费用，3000元为专项扣除费用。</p><p style="white-space: normal;box-sizing: border-box;"> </p><p style="white-space: normal;box-sizing: border-box;">2月份预扣预缴纳税所得额为10000x(1-20%)x(1-25%)x2-5000x2-3000x2=-4000元，应预扣预缴税额为0元。<br style="box-sizing: border-box;"></p><p style="white-space: normal;box-sizing: border-box;"> </p><p style="white-space: normal;box-sizing: border-box;">3月份预扣预缴纳税所得额为10000x(1-20%)x(1-25%)x3-5000x3-3000x3=-6000元，应预扣预缴税额为0元。</p><p style="white-space: normal;box-sizing: border-box;">……</p><p style="white-space: normal;box-sizing: border-box;"><br style="box-sizing: border-box;"></p></section></section></section><section style="box-sizing: border-box;" powered-by="xiumi.us"><section style="margin-top: 10px;margin-bottom: 10px;box-sizing: border-box;"><section style="max-width: 100%;vertical-align: middle;display: inline-block;line-height: 0;box-sizing: border-box;"><img class="raw-image" data-ratio="0.3343066" src="https://lymx.com.cn/source/plugin/csdn123_news/display_picture.php?url=https%3A%2F%2Fmmbiz.qpic.cn%2Fmmbiz_png%2FaNjLObicsY9ibxiaeWdnhEACKKAnQt467N9lxxgE9XeibAcbx0JxibmORAgbpnff3U3NlsxOk2zSa8XWKDj8ceCia2Tg%2F640%3Fwx_fmt%3Dpng" data-type="png" data-w="685" style="vertical-align: middle;box-sizing: border-box;"></section></section></section><section style="box-sizing: border-box;" powered-by="xiumi.us"><section style="box-sizing: border-box;"><section style="text-align: justify;line-height: 1.8;box-sizing: border-box;"><p style="white-space: normal;box-sizing: border-box;"><span style="letter-spacing: 0px;font-size: 14px;color: rgb(160, 160, 160);box-sizing: border-box;">注：单位：元。</span><br style="box-sizing: border-box;"></p><p style="white-space: normal;box-sizing: border-box;"><br></p><p style="white-space: normal;box-sizing: border-box;"><span style="letter-spacing: 0px;box-sizing: border-box;">以此类推，小王的全年应预扣预缴税额为<strong style="box-sizing: border-box;">0元</strong>。</span></p></section></section></section></section></section></section><section style="box-sizing: border-box;" powered-by="xiumi.us"><section style="margin: 10px 0%;text-align: center;box-sizing: border-box;"><section style="display: inline-block;width: 95%;vertical-align: top;border-right: 0px none rgb(62, 62, 62);border-top-right-radius: 15px;overflow: hidden;box-shadow: rgb(187, 222, 251) 0px 0px 15px;border-left: 0px none rgb(62, 62, 62);border-bottom-left-radius: 15px;padding: 15px;box-sizing: border-box;"><section style="box-sizing: border-box;" powered-by="xiumi.us"><section style="box-sizing: border-box;"><section style="text-align: justify;line-height: 1.8;box-sizing: border-box;"><p style="white-space: normal;box-sizing: border-box;">让我们再来看看小张的。</p><p style="white-space: normal;box-sizing: border-box;"> </p><p style="white-space: normal;box-sizing: border-box;">小张的月收入超过了<strong style="box-sizing: border-box;">10万元</strong>，需要缴纳<strong style="box-sizing: border-box;">增值税</strong>（税率为3%）和<strong style="box-sizing: border-box;">附加税费</strong>（税率见文末表格）。</p><p style="white-space: normal;box-sizing: border-box;"> </p><p style="text-align: left;white-space: normal;box-sizing: border-box;">小张每个月的增值税为110000/(1+3%)x3%=3203.88元。</p><p style="white-space: normal;box-sizing: border-box;"> </p><p style="white-space: normal;box-sizing: border-box;">附加税费：城建税为3203.88x7%=224.27元，教育费附加为3203.88x3%=96.12元，地方教育费附加为3203.88x2%=64.07元，合计384.46元。</p><p style="white-space: normal;box-sizing: border-box;"> </p><p style="white-space: normal;box-sizing: border-box;">根据财税13号文，营销员附加税费减免50%征收。所以附加税费每月实际缴纳额为192.23元。</p><p style="white-space: normal;box-sizing: border-box;"> </p><p style="white-space: normal;box-sizing: border-box;">那么，1月份预扣预缴纳税所得额为(110000-3203.88)x(1-20%)x(1-25%)-5000-3000-192.23=55885.44元，应预扣预缴税额为55885.44x10%-2520=3068.54元。</p><p style="white-space: normal;box-sizing: border-box;"> </p><p style="white-space: normal;box-sizing: border-box;">2月份预扣预缴纳税所得额为(110000-3203.88)x(1-20%)x(1-25%)x2-5000x2-3000x2-192.23x2=111770.88元，应预扣预缴税额为111770.88x10%-2520-3068.54=5588.55元。</p><p style="white-space: normal;box-sizing: border-box;"> </p><p style="white-space: normal;box-sizing: border-box;">3月份预扣预缴纳税所得额为(110000-3203.88)x(1-20%)x(1-25%)x3-5000x3-3000x3-192.23x3=167656.32元，应预扣预缴税额为167656.32x20%-16920-5588.55-3068.54=7954.17元。</p><p style="white-space: normal;box-sizing: border-box;">……</p><p style="white-space: normal;box-sizing: border-box;"><br style="box-sizing: border-box;"></p></section></section></section><section style="box-sizing: border-box;" powered-by="xiumi.us"><section style="margin-top: 10px;margin-bottom: 10px;box-sizing: border-box;"><section style="max-width: 100%;vertical-align: middle;display: inline-block;line-height: 0;box-sizing: border-box;"><img class="raw-image" data-ratio="0.335277" src="https://lymx.com.cn/source/plugin/csdn123_news/display_picture.php?url=https%3A%2F%2Fmmbiz.qpic.cn%2Fmmbiz_png%2FaNjLObicsY9ibxiaeWdnhEACKKAnQt467N92EVcz2P5TlmDN6b5UM1dAibz4AfQZp4FibjgAIV6oYzYvtqG4gerqibeg%2F640%3Fwx_fmt%3Dpng" data-type="png" data-w="686" style="vertical-align: middle;box-sizing: border-box;"></section></section></section><section style="box-sizing: border-box;" powered-by="xiumi.us"><section style="box-sizing: border-box;"><section style="text-align: justify;line-height: 1.8;box-sizing: border-box;"><p style="white-space: normal;box-sizing: border-box;"><span style="letter-spacing: 0px;font-size: 14px;color: rgb(160, 160, 160);box-sizing: border-box;">注：单位：元。</span><br style="box-sizing: border-box;"></p><p style="white-space: normal;box-sizing: border-box;"> </p><p style="white-space: normal;box-sizing: border-box;">以此类推，小张全年的应预扣预缴税额为<strong style="box-sizing: border-box;">148798.85元</strong>。</p></section></section></section></section></section></section><section style="box-sizing: border-box;" powered-by="xiumi.us"><section style="margin: 10px 0%;text-align: center;box-sizing: border-box;"><section style="display: inline-block;width: 95%;vertical-align: top;border-right: 0px none rgb(62, 62, 62);border-top-right-radius: 15px;overflow: hidden;box-shadow: rgb(187, 222, 251) 0px 0px 15px;border-left: 0px none rgb(62, 62, 62);border-bottom-left-radius: 15px;padding: 15px;box-sizing: border-box;"><section style="box-sizing: border-box;" powered-by="xiumi.us"><section style="box-sizing: border-box;"><section style="text-align: justify;line-height: 1.8;box-sizing: border-box;"><p style="text-align: center;white-space: normal;box-sizing: border-box;">上面的“栗子”看懂了吗？</p><p style="text-align: center;white-space: normal;box-sizing: border-box;">憋着急！</p><p style="text-align: center;white-space: normal;box-sizing: border-box;">小编再给大家算算！</p><p style="white-space: normal;box-sizing: border-box;"> </p><p style="white-space: normal;box-sizing: border-box;">我们计算了在不同的专项扣除额度下，<strong style="box-sizing: border-box;">不需缴纳个税的佣金</strong>收入情况。</p><p style="white-space: normal;box-sizing: border-box;"><br style="box-sizing: border-box;"></p><p style="white-space: normal;box-sizing: border-box;">年佣金收入10万元，月专项扣除为0时，不需缴纳个税；年佣金收入12万元，月专项扣除为1000元时，也不需缴纳个税……</p><p style="white-space: normal;box-sizing: border-box;"><br></p></section></section></section><section style="box-sizing: border-box;" powered-by="xiumi.us"><section style="box-sizing: border-box;"><section style="text-align: justify;line-height: 1.8;box-sizing: border-box;"><p style="text-align: center;"><img class="" data-copyright="0" data-ratio="0.3041168658698539" data-s="300,640" src="https://lymx.com.cn/source/plugin/csdn123_news/display_picture.php?url=https%3A%2F%2Fmmbiz.qpic.cn%2Fmmbiz_png%2FaNjLObicsY9ibxiaeWdnhEACKKAnQt467N9BRcic65cocEoIbia6MzZiaibzNYnQxjWeHVeVOgxVxxoIrDYfic2GwwqatA%2F640%3Fwx_fmt%3Dpng" data-type="png" data-w="753" style=""></p><p style="white-space: normal;box-sizing: border-box;"><span style="color: rgb(160, 160, 160);font-size: 14px;letter-spacing: 0px;box-sizing: border-box;">注：单位：元，其他收入=0。</span><br style="box-sizing: border-box;"></p><p style="white-space: normal;box-sizing: border-box;"> </p><p style="white-space: normal;box-sizing: border-box;">温馨提示！如果保险营销员除佣金外，还有其他收入：<strong style="box-sizing: border-box;">工资、薪金所得；劳务报酬所得；稿酬所得；特许权使用费所得</strong>，需要办理汇算清缴的纳税申报。</p><p style="white-space: normal;box-sizing: border-box;"> </p><p style="white-space: normal;box-sizing: border-box;">需要办理汇算清缴的营销员，应当在取得收入所得的次年3月1日至6月30日内，向任职、受雇单位所在地主管税务机关办理纳税申报。</p><p style="white-space: normal;box-sizing: border-box;"><br style="box-sizing: border-box;"></p><p style="white-space: normal;box-sizing: border-box;"><strong style="box-sizing: border-box;">注意！是营销员自行申报！</strong></p><p style="white-space: normal;box-sizing: border-box;"> </p><p style="white-space: normal;box-sizing: border-box;">办理汇算清缴时，需准备与收入、专项扣除、专项附加扣除、依法确定的其他扣除、捐赠、享受税收优惠等相关的资料，并按规定留存备查或报送。</p><p style="white-space: normal;box-sizing: border-box;"> </p><p style="white-space: normal;box-sizing: border-box;">目前，国家税务总局还没有发布办理汇算清缴的具体办法，我们会随时关注，在第一时间向营销员朋友们传递最新消息。</p><p style="white-space: normal;box-sizing: border-box;"> </p><p style="white-space: normal;box-sizing: border-box;">以上就是今天想要说的全部内容啦，要是小编有疏漏，还请各位批（不）评（要）指（留）正（情），多多交流。</p><p style="white-space: normal;box-sizing: border-box;"> </p><p style="white-space: normal;box-sizing: border-box;">最后，祝大家都有好的业绩，给小编点“在看”。</p></section></section></section></section></section></section><section style="box-sizing: border-box;" powered-by="xiumi.us"><section style="text-align: center;margin-top: 10px;margin-bottom: 10px;box-sizing: border-box;"><section style="max-width: 100%;vertical-align: middle;display: inline-block;line-height: 0;box-sizing: border-box;"><img class="raw-image" data-ratio="0.4309859" src="https://lymx.com.cn/source/plugin/csdn123_news/display_picture.php?url=https%3A%2F%2Fmmbiz.qpic.cn%2Fmmbiz_png%2FaNjLObicsY9ibxiaeWdnhEACKKAnQt467N9Ax2JworMMWTf7wYkylWxSpibtDwFxxpaxr6CeK4Njk55jCmGW4lEOkA%2F640%3Fwx_fmt%3Dpng" data-type="png" data-w="710" style="vertical-align: middle;box-sizing: border-box;"></section></section></section><section style="box-sizing: border-box;" powered-by="xiumi.us"><section style="box-sizing: border-box;"><section style="box-sizing: border-box;"><p style="text-align: right;box-sizing: border-box;">编辑、制表 韩业清<br style="box-sizing: border-box;"></p></section></section></section></section><p style="text-align: center;"><img class="" data-copyright="0" data-ratio="0.4479717813051146" data-s="300,640" src="https://lymx.com.cn/source/plugin/csdn123_news/display_picture.php?url=https%3A%2F%2Fmmbiz.qpic.cn%2Fmmbiz_jpg%2FaNjLObicsY9ic4qqZqKsicEJhibYXpYspAyVjASFsofwfeJnbaafYBKNE250NC1zDMLE5ibOBNHVgQ22oT2DKQvb3OQ%2F640%3Fwx_fmt%3Djpeg" data-type="jpeg" data-w="567"></p>
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