热点问答丨大学生实习取得的收入如何缴纳个人所得税？

Core Viewpoint - The article discusses how university students earning income from internships should handle personal income tax, specifically focusing on the withholding and payment responsibilities of employers for these students [2]. Group 1: Tax Withholding for Interns - Employers hiring full-time students for internships must withhold personal income tax based on labor remuneration rather than salary [3]. - According to the regulations, the withholding tax for students earning labor remuneration can be calculated using the cumulative withholding method, which considers cumulative income and deductions [4]. - For example, if a student earns 6,000 yuan in July, the tax withheld would be calculated as follows: (6,000 * 80% - 5,000) * 3% - 0, resulting in zero tax due [6]. Group 2: Withholding Procedures - Employers must register the intern's information in the Natural Person Electronic Tax Bureau before proceeding with tax withholding [8]. - The process includes logging into the tax bureau, entering the intern's details, and selecting the appropriate employment type as "intern student (full-time education)" [9][10]. - During the withholding declaration, employers must select "other continuous labor remuneration" and input the current income, allowing the system to automatically calculate deductions [12]. Group 3: Tax Treatment for Non-Full-Time Students - If the intern is not a full-time student, the tax treatment depends on whether an employment relationship exists [15]. - If an employment relationship is formed, the income is taxed as "salary income" [17]. - If no employment relationship exists, the income is treated as "labor remuneration," and the general method for withholding tax applies, with specific deductions based on the income amount [18]. - For instance, if a non-full-time student earns 2,500 yuan, the taxable income would be 2,500 - 800 = 1,700 yuan, leading to a tax of 340 yuan [20].