【毕业第一课】暑期实习vs新入职:个税申报有无不同？

Group 1 - The article discusses how to calculate individual income tax for internship and part-time income, distinguishing between "labor remuneration" and "salary income" based on the employment relationship with the employer [3] - For "labor remuneration," the tax is calculated using a three-tier progressive tax rate, with specific deductions based on income levels [3] - Students receiving labor remuneration during internships can choose to calculate tax using a cumulative withholding method, allowing for potential tax refunds if their annual income is below a certain threshold [4] Group 2 - New graduates entering the workforce are classified under "salary income" as they sign formal labor contracts and meet employment relationship criteria [4] - The tax calculation for new graduates involves a cumulative deduction based on the number of months worked, with a standard deduction of 5,000 yuan per month [4] - Similar to internship income, new graduates can also apply for annual tax reconciliation through the personal income tax app, allowing for adjustments based on total annual income [4]