According to the "Reply of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on Several Business Issues of Individual Income Tax"

Four, about the personal income tax of students participating in work-study programs.

Students in school should pay personal income tax in accordance with the law because they have obtained income from taxable items stipulated in the personal income tax law by participating in work-study programs (including work-study programs organized by the school).

Personal Income Tax Law

Article 2 Individual income tax shall be paid on the income of the following individuals:

(1) Income from wages and salaries;

(2) Income from remuneration for labor services;

(3) Income from remuneration;

(4) Income from royalties;

(5) Operating income;

(6) Income from interest, dividends and bonuses;

(7) Income from property lease;

(8) Income from property transfer;

(9) Accidental income.

Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.