Students' income from part-time jobs in school is exempt from individual tax, but personal income tax is levied on the remuneration of internships abroad, which is usually withheld and remitted according to the remuneration of labor services, and finally settled according to the comprehensive income at the end of the year.

China's new tax law will take effect on June 0, 20 19, and the latest tax threshold and tax rate will take effect on June 0, 20 18. The new tax law stipulates that from June 20 18,10,65438+. Taxpayers' income from wages and salaries shall first be the taxable income after deducting 5,000 yuan from the monthly income and the balance after special deduction and other deductions determined according to law, and the tax shall be calculated and paid according to the monthly personal income tax rate table (applicable to comprehensive income), and no additional expenses shall be deducted.

Applicable tax rate of individual income tax

Personal income tax has three different tax rates according to different tax items:

1. Income from wages and salaries is calculated according to the monthly taxable income, and the 7-level excess progressive tax rate is applicable. The tax rate is graded according to the individual's monthly taxable income, with the highest level being 45%, the lowest level being 3%, and the * * * 7 level.

2. The income from production and operation of individual industrial and commercial households, enterprises and institutions shall be subject to a five-level excess progressive tax rate. The income from production and operation of individual industrial and commercial households and the annual taxable income from contracted operation and lease operation of enterprises and institutions shall be calculated on an annual basis and paid in advance on a monthly basis, with the lowest level being 5% and the highest level being 35%, with a level of * * * 5.

3. Proportional tax rate. Personal income tax is levied on personal income from remuneration for writing, remuneration for labor services, royalties, interest, dividends, bonuses, income from property leasing, income from property transfer, accidental income and other income, and the proportional tax rate of 20% is applicable. Among them, the income from writing is subject to the proportional tax rate of 20%, and the tax payable is reduced by 30%; If the one-time income from labor remuneration is abnormally high, except for 20% tax, the part of taxable income exceeding 20,000 yuan to 50,000 yuan shall be calculated according to the provisions of the tax law, and then levied according to 50% of the taxable amount; For the part exceeding 50,000 yuan, 100% will be charged. "

Do college students need to pay personal income tax? Part-time college students are exempt from personal income tax, but interns still have to pay personal income tax according to law. China has stipulated three tax rates according to different items of individual income tax, and Bian Xiao has already answered them above, so that's all for today. Thank you for watching.