The Ministry of Finance's Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Issues Concerning Income Tax Policies for Enterprises to Pay Students' Internship Remuneration (Caishui [2006]107) stipulates that interns are also included in the scope of employees, and enterprises should withhold and remit their corresponding personal income tax for the remuneration obtained by interns in secondary vocational schools and colleges in accordance with China's individual income tax law.

According to the individual income tax law and its related laws and regulations, the income from labor remuneration is subject to the proportional tax rate of 20%. If the income does not exceed 4,000 yuan each time, 800 yuan will be deducted; If it exceeds 4,000 yuan, 20% of the expenses will be deducted, and the balance will be taxable income.

If the one-time income from labor remuneration is abnormally high, it may be levied. If an individual obtains remuneration for labor services at one time, his taxable income will exceed 20,000 yuan. If the taxable income in the preceding paragraph exceeds 20,000 yuan to 50,000 yuan, the taxable amount shall be calculated in accordance with the provisions of the tax law, and then levied at 50% of the taxable amount; More than 50,000 yuan, plus 100%.