The tax refund for college students mainly involves the declaration and refund of personal income tax. According to the regulations of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China, the internship income, scholarships and grants of college students are not included in the final settlement. However, college students earn more than 800 yuan, so they need to pay personal income tax according to regulations.

Specifically, college students need to pay personal income tax if their income from labor remuneration reaches or exceeds that of 800 yuan within one year.