Group 1 - The article discusses the tax obligations for students receiving internship compensation, highlighting that companies are required to withhold and pay personal income tax on such earnings according to the relevant regulations [1][3] - It references the 2006 notification from the Ministry of Finance and the State Administration of Taxation, which specifies that both vocational and higher education institutions' students are subject to these tax rules [1] - The article also outlines the adjustments made in 2020 to support new employees by reducing their tax burden during the initial income period, allowing for a calculation based on a monthly deduction of 5000 yuan [3][4] Group 2 - The article emphasizes the importance of students providing accurate documentation to their employers to ensure proper tax withholding, as both parties are responsible for the authenticity of the submitted materials [3][4] - It clarifies that the definition of a resident individual who has not previously received salary or wage income within the tax year is crucial for determining tax obligations [4]