The normal commission income obtained by the agent from the company shall be taxed according to the remuneration for labor services. If other income is obtained, it should generally be incorporated into the entrusted calculation and payment of individual tax. For example, it is expressly stipulated in State Taxation Administration of The People's Republic of China that organizing an agent to travel needs to be regarded as the income of the agent and incorporated into the commission to pay a tax.
Back to the question of training, we must first judge whether it is the agent's income. General business training, including outward bound training, is organized by the company in order to improve the professional quality of the agent team, and should not be regarded as personal income, and there is no need to pay taxes. However, if the training fee is paid in disguise, it is likely that you need to pay a tax. If you want to pay, you should incorporate the commission into the tax payment.
For reference!