The internship salary of interns belongs to the income unrelated to the post and employment, and belongs to the income from labor remuneration. Withholding taxable income = labor remuneration (less than 4,000 yuan) -800 yuan; Withholding taxable income = labor remuneration (above 4,000 yuan) × (1-20%); Taxable amount = taxable income × applicable tax rate-quick deduction.

legal ground

Article 6 of the Individual Income Tax Law of People's Republic of China (PRC)

Calculation of taxable income:

(1) For the comprehensive income of individual residents, the taxable income shall be the income after deducting expenses of 60,000 yuan, special additional deductions and other deductions determined according to law.

(2) For the income from wages and salaries of non-resident individuals, the taxable income shall be the balance of monthly income after deducting expenses of 5,000 yuan; Income from labor remuneration, royalties and royalties shall be taxed.

skill

The above answer is only for the current information combined with my understanding of the law, please refer carefully!

If you still have questions about this issue, I suggest you sort out relevant information and communicate with professionals in detail.