扣缴义务人向居民个人支付劳务报酬所得、稿酬所得、特许权使用费所得时，如何预扣预缴个人所得税？

Tax Regulations Overview - The article discusses the taxation of various income types, including labor remuneration, manuscript remuneration, and royalties, with specific withholding tax rates applied [3] - Labor remuneration is subject to the personal income tax withholding rate table, while manuscript remuneration and royalties are subject to a flat withholding rate of 20% [3] Income Calculation for Specific Professions - For insurance agents and securities brokers, their commission income is classified as labor remuneration, calculated as the income excluding VAT minus 20% of expenses, and then included in the annual comprehensive income for tax calculation [3] - The business expenses for insurance agents and securities brokers are calculated at 25% of their income [3] Tax Withholding Methods - The article outlines that for full-time students receiving labor remuneration during internships, the withholding tax can be calculated using the cumulative withholding method as per the relevant tax regulations [4] - A new regulation effective from January 1, 2021, allows for simplified tax withholding for residents whose annual salary does not exceed 60,000 yuan, where no withholding is required until the threshold is exceeded [4] Internet Platform Tax Compliance - Internet platform companies are required to follow specific tax withholding and reporting procedures for individuals earning labor remuneration through their platforms, adhering to the cumulative withholding method [4]