老税：您好我是一家保险公司的个人代理人，保险公司每月发放佣金时，要向我们代扣代缴一定数额的个人所得税和营业税。我想请教您三个问题：一、实行“佣金制”的个人保险代理人属于哪一类的个人所得税的征税对象计算公式是什么二、个人保险代理人属不属于营业税的征税对象如 Old Tax: Hello, I am a personal agent of an insurance company. When the insurance company issues commissions every month, it is required to withhold and pay a certain amount of personal income tax and sales tax to us. I would like to ask you three questions: First, what is the formula for calculating what type of personal income tax the personal insurance agent that implements the “commission system” is? What is the personal insurance agent who is not a tax object of sales tax?