Do intern salaries have to be taxed, and do intern salaries have to be taxed

I'll talk about it too.

Like you, I'm doing an internship in the summer.

I've asked our heads.

Everyone has to pay personal income tax, the threshold is 1600, and the tax is paid at 15% of the part exceeding 1600.

The company will help you to pay, and it will be deducted directly from you when you pay your salary, if you feel that there is any problem with the amount, you can ask whether you have paid taxes and how much.

If the company calculates it for you, you should pay personal income tax, but you can discuss with the company that you can offset the part of the payment of more than 1500, such as taxi tickets, gas tickets, bus tickets, etc., which can not only avoid paying taxes, but also protect the income of a student, and the company's accounts are easy to handle.

Paying taxes is the obligation of every citizen, and if you exceed the threshold, you must pay personal income tax, and the company will withhold and pay it.

Many people may have to go through a period of time, called an internship, so are you interning in **? How much does an internship pay? In which city? Let's talk about it.

No, there is no labor contract, what taxes are paid.

According to the provisions of the Reply of the State Administration of Taxation on Several Business Issues Concerning Individual Income Tax (Guo Shui Han 2002 No. 146), "the income obtained by students who participate in work-study activities (including participating in work-study activities organized by the school) and are taxable income items stipulated in the individual income tax law shall pay individual income tax in accordance with the law." ”

According to the relevant documents issued by the State Administration of Taxation, because college students have no salary and salary income, their work-study income should belong to the "labor remuneration" income of individual income tax. In accordance with the provisions of the Individual Income Tax Law and its Implementation Regulations, if the income from labor remuneration does not exceed 4,000 yuan each time, the expenses shall be deducted by 800 yuan; If it is more than 4,000 yuan, 20% of the expenses will be deducted, and the balance will be the taxable income, and the tax rate will be 20%. So of course it's going to be handed over, hehe.

If the intern's salary reaches the individual income tax threshold, he or she needs to pay tax. The taxable amount is the balance of the total salary of the year after deducting expenses of 60,000 yuan and special deductions and other statutory deductions; The tax rate is an excess progressive tax rate of 3% to 45%. However, if the threshold is not reached, there is no need to pay tax.

The comprehensive income of a resident individual shall be the taxable income after deducting expenses of 60,000 yuan and special deductions, special additional deductions and other deductions determined in accordance with the law.

Personal Income Tax Rate:

1. For comprehensive income, the progressive tax rate of 3% to 45% is applicable;

2. The excess progressive tax rate of 5% to 35% shall be applied to business income;

3. Income from interest, dividends, bonuses, income from property leasing, income from property transfer and incidental income shall be subject to a proportional tax rate of 20%.

Legal basisArticle 2 of the Individual Income Tax Law of the People's Republic of China.

Individual income tax shall be paid on the following personal income:

1) Income from wages and salaries;

2) Disturbance of the income from remuneration for labor services;

3) Income from author's remuneration;

4) Income from royalties;

5) Business income;

6) Income from interest, dividends and bonuses;

7) Income from property lease;

8) Income from the transfer of property;

9) Incidental gains.

Legal analysis: The intern has not signed a labor contract with the unit, so the income is not a salary, to be precise, it should be labor remuneration, which is a taxable income item under the individual income tax law, and shall pay individual income tax according to the relevant approval of the State Administration of Taxation.

Legal basis: Article 2 of the Individual Income Tax Issue.

Individual income tax shall be paid on the following personal income:

1) Income from wages and salaries;

2) Income from remuneration for labor services;

3) Income from author's remuneration;

4) Where to get the royalties;

5) Business income;

6) Income from interest, dividends and bonuses;

7) Income from property lease;

8) Income from the transfer of property;

9) Incidental gains.

Resident individuals who obtain the income from items 1 to 4 of the preceding paragraph (hereinafter referred to as "comprehensive income") shall calculate individual income tax on a consolidated basis according to the tax year; For non-resident individuals who obtain the income in items 1 to 4 of the preceding paragraph, the individual income tax shall be calculated on a monthly or sub-itemized basis. Taxpayers who obtain the income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this Law.

Legal analysis: According to the notice of the State Administration of Taxation on printing and distributing the Administrative Measures for the Pre-tax Deduction of Remuneration Paid by Enterprises to Interns (Guo Shui Fa [2007] No. 127), enterprises should sign contracts with interns in accordance with relevant regulations. As long as there is a de facto employment relationship between the employee and the employer, and the employee works full-time at the employer during the contract period, the income paid by the enterprise to the intern shall be subject to individual income tax according to the item of "income from wages and salaries".

Therefore, the intern salary is also taxable.

Legal basis: Article 2 of the Individual Income Tax Law shall pay individual income tax on the following items:

1) Income from wages and salaries;

2) Income from remuneration for labor services;

3) Income from author's remuneration;

4) Income from royalties;

5) Business income;

6) Income from interest, dividends and bonuses;

7) Income from the lease of property;

8) Income from the transfer of property;

9) Incidental gains.

Legal Analysis: Intern salaries are also taxable.

Legal basis: Article 6 of the Individual Income Tax Law of the People's Republic of China stipulates that the calculation of taxable income:

1) The comprehensive income of individual residents shall be the taxable income after deducting 60,000 yuan of expenses and special deductions, special additional deductions and other deductions determined in accordance with the law in each tax year.

2) The income from wages and salaries of non-resident individuals shall be the taxable income after deducting the monthly income of 5,000 yuan from the expenses, and the income from remuneration, author's remuneration and royalties shall be the taxable income.

3) Business income shall be the taxable income based on the balance of the total income of each tax year after deducting costs, expenses and losses.

4) If the income from property lease does not exceed 4,000 yuan each time, and the expenses are deducted by more than 800 yuan and 1,000 yuan, 20 percent of the expenses shall be deducted, and the balance shall be the taxable income.

5) Income from the transfer of property shall be the taxable income after deducting the original value of the property and reasonable expenses from the income from the transfer of property.

According to Articles 1 and 2 of the Individual Income Tax Law of the People's Republic of China, "an individual who has a domicile in China, or who has no domicile and has resided in China for one year, shall pay individual income tax in accordance with the provisions of this Law on income obtained from within and outside China." "Income from wages and salaries should be subject to individual income tax.

The taxpayers of China's individual income tax are those who reside in China and have income, as well as individuals who do not reside in China but obtain income from China, including Chinese citizens, foreign nationals who obtain income in China, and compatriots from Hong Kong, Macao and Taiwan.

Individuals who have a domicile in China, or who have not been domiciled but have resided in China for one year, are resident taxpayers and shall bear unlimited tax liability, that is, they shall pay individual income tax on their income obtained within and outside China in accordance with the law.

Individuals who have no domicile and do not reside in China, or who have no domicile and have resided in China for less than one year, are non-resident taxpayers and bear limited tax liability, and only pay individual income tax on their income obtained from China in accordance with the law.