Core Viewpoint - The article discusses tax obligations and exemptions for students earning income through internships or part-time jobs, emphasizing the importance of understanding personal income tax regulations and compliance [5][8]. Tax Categories and Rules - Income from labor services is categorized as labor remuneration, which is subject to withholding tax by the payer [5]. - Students receiving labor remuneration while enrolled in full-time education must have their personal income tax withheld based on cumulative withholding methods [5]. Exemption Policies - For single income exceeding 800 yuan but not exceeding 4000 yuan, a deduction of 800 yuan is applied, and tax is calculated at 20% [6]. - For single income exceeding 4000 yuan, a deduction of 20% is applied, and tax is calculated using a progressive rate of 20% to 40% [6]. - Monthly income below 5000 yuan is exempt from personal income tax [6]. Tax Filing and Refund Process - Taxpayers can file their tax returns through self-service, employer assistance, or by hiring tax professionals [9]. - The tax filing period is from March to June of the following year, where taxpayers must verify their income details [9]. - Taxpayers with comprehensive income not exceeding 60,000 yuan can apply for a tax refund during the filing period [10]. Documentation Requirements - Taxpayers must retain documentation for various deductions, including medical expenses, education, and housing [17][20][21][22]. - Documentation must be kept for five years following the end of the tax filing period [17].

欢迎扫描下方二维码关注： 问题一 Answer 问题二 Answer 问题三 Answer 怎么理解"合理的工资薪金"？ 答：按照《国家税务总局关于企业工资薪金及职工福利费扣除问题的通知》（国税函〔2 00 9〕3号 ） 第一条规定：《实施条 例》第三十四条所称的"合理工资薪金"，是指企业按照股东大会、董事会、薪酬委员会或相关管理机构制订的工资薪金制度规 定实际发放给员工的工资薪金。税务机关在对工资薪金进行合理性确认时，可按以下原则掌握： （一）企业制订了较为规范的员工工资薪金制度； （二）企业所制订的工资薪金制度符合行业及地区水平； （三）企业在一定时期所发放的工资薪金是相对固定的，工资薪金的调整是有序进行的； （四）企业对实际发放的工资薪金，已依法履行了代扣代缴个人所得税义务。 （五）有关工资薪金的安排，不以减少或逃避税款为目的。 企业接受外部劳务派遣用工支出如何在税前扣除？ 答： 按照《国家税务总局关于企业工资薪金和职工福利费等支出税前扣除问题的公告》（国家税务总局公告2 01 5年第34号） 的规定：企业接受外部劳务派遣用工所实际发生的费用，应分两种情况按规定在税前扣除：按照协议（合同）约定直接支付给 ...