Make clear whether the intern has signed an employment contract with the company. If signed, the income of interns belongs to wages and salaries; If you don't sign, it belongs to labor remuneration. Wages and salaries exceed 5,000 yuan per month, and the monthly income of labor remuneration exceeds that of 800 yuan, and the tax rate is 20%. 3 Suppose the monthly internship income is 2800 yuan, = if it belongs to salary, there is no need to pay taxes in advance; = If it is labor remuneration, you need to pay tax (2800-? -800)? x？ 20%=400 yuan. Students who pay taxes don't have to worry. What is the total income during the internship? No more than 6w? You can download the personal income tax APP in March of the following year and declare the tax refund.