How do referral/cashback programs work?

Question

Individual entrepreneur

Good afternoon!
Referral programs are very popular these days. And I would like to do this in a future project
. I made a portal, registered an individual entrepreneur (on the simplified tax system 6%), agreed with online stores to sell goods through this portal.
We create a referral program.
Those. a person goes through us to the store, pays for the goods in the amount of 1'000 rubles
Arrangement with the store 10%. And in addition, we’ll complicate it even more with cashback, which everyone loves
. 100 rubles fall on our account. We pay 6%, total 94 rubles "ours". They are then divided into:

• Bank - 3% of the transfer => 30 rubles (provided that 1000 rubles falls to us, then we transfer its 900 rubles to the store)
  
• Referral - 30% of our "income" (from 94 rubles) => 28.2 rubles
  
• Cashback - 30% of our "income" (from 94 rubles) => 28.2 rubles
  
• The rest of the system - 94 - 30 - 28.2 - 28.2 => 7.6 rubles
  

Then the tax office comes into play, and our profits are badly needed.
Following are my thoughts:

1. We pay 6% from 100 rubles, because this is our income
   
2. Cashback is not taxed, because it's just a refund to the user
   
3. From the referral, we must withhold 13% as personal income tax (but is it only personal income tax, or is it also necessary in the PFR and CHI)
   

Has the small business considered everything correctly, or are there still things not taken into account?
And if so, how to pay referral interest? For every ~5 rubles, calculate a certain percentage and transfer everything to the tax office, or is it done en masse? How do large companies work in this regard?
Everything happens in the Russian reality and without offshore accounts.

Answer 1

everything is wrong
easier - to a competent accountant
for receiving payment to your account you will be warmed to the full as the owner of the goods
if you're lucky - as an agent, it's also not bad
there - only api and ref discount, that's just xs why did you call this cashback
if payments to users are alive money - there, in addition to Agen personal income tax, it shines brightly