問(wèn):保險(xiǎn)營(yíng)銷員取得的傭金如何繳納 個(gè)人所得稅 ? 答: 根據(jù)《國(guó)家稅務(wù)總局關(guān)于保險(xiǎn)營(yíng)銷員取得傭金收入征免個(gè)人所得稅問(wèn)題的通知》(國(guó)稅函〔2006〕454號(hào))文件規(guī)定:根據(jù)保監(jiān)會(huì)《關(guān)于明確保險(xiǎn)營(yíng)銷員傭金構(gòu)成的通知》(保監(jiān)發(fā)〔2006〕48號(hào))的規(guī)定,保險(xiǎn)營(yíng)銷員的傭金由展業(yè)