Because whether it is the VAT Regulations, the Individual Income Tax Law or other tax laws and regulations, the provisions for taxpayers do not list "college students" as special objects and do not levy taxes.
For example, the "Regulations on Value-added Tax" stipulates that units and individuals selling goods or processing, repairing and repairing services, services, intangible assets, real estate and imported goods in China are value-added tax payers and should pay value-added tax in accordance with these regulations. College students should declare and pay value-added tax when they have the above taxable sales behavior.
For another example, the individual income tax law stipulates that individual residents shall pay individual income tax in accordance with the provisions of this law on income obtained inside and outside China.
Non-resident individuals shall pay individual income tax in accordance with the provisions of this Law on their income obtained within the territory of China. College students may be individual residents or non-resident individuals, and they are all within the scope of paying personal income tax.
Document Guoshuihan [2002]146 specifically clarified how to levy personal income tax on the income obtained by students participating in work-study programs, and clearly pointed out that all the income obtained by students participating in work-study programs (including work-study programs organized by schools) belongs to taxable items stipulated in the personal income tax law, and personal income tax should be paid according to law.
According to the relevant documents issued by the State Administration of Taxation, because college students have no income from wages and salaries, their income from work-study programs should belong to the income from personal income tax.