I am getting below error:

"System.LimitException: Too many SOQL queries: 101"

How can I optimize my code to avoid this exception?

Please, help me.

trigger My_AddCommissions_US  on Account (after insert,after update) {

    List<Commission__c> insertCommission=new List<Commission__c>();
    List<Commission__c> updateCommission=new List<Commission__c>();
    set<ID> setupdate=new Set<ID>();
    map<Id,ID> accownermap=new map<id,id>();
    List<Commission__c> lstcom=new List<Commission__c>();
    set<Id> Ownerset=new Set<Id>();   
    ID role;
    map<Id,User> usermap=new Map<Id,User>([select id ,Userroleid,ProfileId from user where IsActive=true]);        
    //Start
   
    //End
    Userrole adminrole1=[select id from Userrole where Name='System Administrator'];
    //system.debug('OOOO'+adminrole1.id);
    Userrole chinarole=[select id from Userrole where Name='China Users'];
    Userrole ITDEVrole=[select id from Userrole where Name='IT DEV'];
    Userrole ProMktgadmin=[select id from Userrole where Name='Pro Mktg Administrator'];
    Userrole ProMktguser=[select id from Userrole where Name='Pro Marketing User'];
    Userrole ProSalesSVP=[select id from Userrole where Name='Pro Sales SVP'];
    Userrole RPSM=[select id from Userrole where Name='RPSM'];
    Userrole MyProRep=[select id from Userrole where Name='My Pro Rep'];

    if(trigger.IsInsert){
        for(Account acc:trigger.new){
            role=usermap.get(acc.OwnerId).Userroleid;
            if(role!=RPSM.id && role!=MyProRep.id && role!=adminrole1.id && role!=chinarole.id && role!=ITDEVrole.id && role!=ProMktgadmin.id && role!=ProMktguser.id && role!=null){
                Commission__c com=new Commission__c();
                com.Account__c=acc.id;               
                com.Sales_Team_Member__c=acc.OwnerId;               
                com.Percent_of_Sale__c=100;
                insertCommission.add(com);
            }
        }
        insert insertCommission;
    }
    if(Trigger.Isupdate){
        for(Account acc:trigger.new){
            if(trigger.newmap.get(acc.id).Ownerid!=trigger.oldmap.get(acc.id).Ownerid){
                setupdate.add(acc.id);
                role=usermap.get(acc.OwnerId).Userroleid;
                if(role!=RPSM.id && role!=MyProRep.id && role!=adminrole1.id && role!=chinarole.id && role!=ITDEVrole.id && role!=ProMktgadmin.id && role!=ProMktguser.id && role!=null){
                    accownermap.put(acc.id,acc.OwnerId);
                    Ownerset.add(trigger.oldmap.get(acc.id).Ownerid);
                }
            }
        }
        lstcom=[select  id,Sales_Team_Member__c,Account__c from Commission__c where Account__c in :setupdate and Sales_Team_Member__c=:Ownerset];          
          
        for(Commission__c c:lstcom){
            c.Sales_Team_Member__c=accownermap.get(c.Account__c);          
            updateCommission.add(c);          
        }
        try{
            update  updateCommission;
        }
        catch(Exception e){
            system.debug('Update failed'+e.getmessage());
        }
    }
}