Legal analysis: 1, college students pay personal income tax, depending on the situation, but generally speaking, college students are unable to pay personal income tax. As a tax, it is levied on personal income. In other words, you should at least have an income. This income does not include the money your parents gave you, mainly wages and salaries, labor services, personal investment, unexpected income and so on. How much money you deposit in the bank is generally not directly related to your income, so the bank will not deduct your tax, and there is no obligation and right to deduct it, unless it is interest tax (which has stopped collecting)

2. College students who participate in work-study programs and obtain income from taxable items stipulated in the Individual Income Tax Law shall pay individual income tax according to law, that is, no matter how much money you earn, you shall pay taxes according to a certain proportion. Now you don't have to pay taxes as long as it doesn't exceed 5000 yuan. Moreover, according to the regulations, students' income from part-time jobs at school is tax-free, but the remuneration for internships abroad is subject to personal income tax, which is usually withheld and remitted according to labor remuneration, and finally settled according to comprehensive income at the end of the year.

Legal basis: Article 51 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection, the tax paid by a taxpayer in excess of the taxable amount shall be refunded immediately after it is discovered by the tax authorities; If a taxpayer finds out within three years from the date of final settlement of the tax, he may request the tax authorities to refund the overpaid tax and add interest on the bank deposits during the same period, and the tax authorities shall immediately refund it after timely verification; If it involves withdrawing the treasury, it shall be returned in accordance with the provisions of laws and administrative regulations on treasury management.