单位支付给实习生的报酬，如何计算扣缴个人所得税？

Core Viewpoint - The article discusses the adjustments to the personal income tax withholding and prepayment methods for students engaged in internships, as per the announcement by the State Taxation Administration [2]. Summary by Sections Personal Income Tax Withholding for Students - Students receiving labor remuneration during internships can calculate and withhold personal income tax using the cumulative withholding method as specified in the relevant regulations [2]. - The specific formula for calculating the current period's withholding tax is provided, which includes cumulative income, allowable deductions, withholding rates, and other factors [2]. Cumulative Deduction Calculation - Cumulative deductions are calculated based on a monthly allowance of 5000 yuan multiplied by the number of months the taxpayer has been interning at the unit [2]. - The withholding rates and quick deduction amounts are detailed in a table, which outlines different income brackets and corresponding tax rates [3]. Tax Rate Table - The tax rate table specifies the withholding rates for various income brackets, ranging from 3% for income not exceeding 36,000 yuan to 45% for income exceeding 960,000 yuan [3].