Paying taxes is everyone's due diligence, many know that wages are required to pay taxes, but it is not clear whether the wages received during the internship need to pay taxes? Labor believes that internship wages do not reach the starting point is not required to pay taxes, then internship wages pay taxes? For this problem, I analyze for you shallow, I hope to help you.
A, internship wages pay taxes
According to the "State Administration of Taxation on the individual income tax on a number of operational issues of the approval of the reply" Guo Shui Han [2002] No. 146 of the provisions of the "school students for participating in work-study activities (including participation in the school's organization of work-study activities) and obtaining income belonging to the taxable income items stipulated in the Individual Income Tax Law shall pay individual income tax according to law." According to the relevant documents issued by the State Administration of Taxation, college students' income from work-study should be classified as "remuneration for labor" under the Individual Income Tax because they do not have salary or wage income. The remuneration for labor income in accordance with the "Individual Income Tax Law" and its "Implementation Regulations", remuneration for labor each income of not more than 4000 yuan, minus 800 yuan; 4000 yuan or more, minus 20% of the expenses, the balance of the taxable income, the tax rate of 20%. So, as long as the internship salary reaches 800 or more, you need to pay taxes.Two, personal income tax tax content
1, wages, salary income
Wages, salary income, refers to the individual due to the office or employment of wages, salaries, bonuses, year-end raises, labor bonuses, allowances, subsidies, as well as related to the office or employment of the Other income. That is to say, the income obtained by individuals, as long as it is related to the post, employment, regardless of its unit of funds expenditure channels or in the form of cash, in-kind, securities and other forms of payment, are wages, salaries, income items of the object of taxation.2, the production of individual industrial and commercial households, business income
The production of individual industrial and commercial households, business income includes four aspects: (a) by the administrative department for industry and commerce approved to open and receive a business license for urban and rural individual industrial and commercial households, engaged in the industry, handicrafts, construction, transportation, commerce, food and beverage industry, service industry, Repair and other industries in the production and operation of the income obtained. (2) Individuals approved by the relevant government departments, obtaining a business license, engaged in school, medical, consulting and other paid service activities to obtain income. (3) Other individuals engaged in individual industrial and commercial production, business income, both individuals temporarily engaged in production, business activities. (d) The above individual industrial and commercial households and individuals to obtain the production, business-related taxable income.3. Income from Contracting and Leasing to Enterprises and Institutions
Income from Contracting and Leasing to Enterprises and Institutions refers to the income from contracting, leasing, and subcontracting and subletting of individuals, including income from salaries and wages earned on a monthly basis or on a per-occasional basis.4. Income from remuneration for labor
Income from remuneration for labor refers to income from design, decoration, installation, drafting, laboratory, testing, medical, legal, accounting, consulting, lecturing, journalism, broadcasting, translating, reviewing, painting, calligraphy, sculpture, film and television, recording, video recording, performances, performances, advertisements, exhibitions, technical services, referral services, economic services, agency services and other services. economic services, agency services, and other income derived from labor services.5, manuscript income
The manuscript income, refers to the individual's work in the form of books, newspapers, published, published income. Here the "work", including Chinese and foreign words, pictures, music, etc. can be published in books, newspapers and magazines, published works; "personal works", including his own writings, translations, etc.. Individuals who receive remuneration for posthumous works should be taxed according to the item of income from manuscripts.6, royalty income
Royalty income, refers to individuals to provide the right to use patent rights, copyrights, trademarks, non-patent technology and other concessions to obtain income. Income derived from the provision of the right to use copyrights does not include income from royalties. Income derived by authors from the public auction (bidding) of the original or copies of manuscripts of their written works shall be taxed under the item of royalty income.7, interest, dividends, bonus income
Interest, dividends, bonus income, refers to the individual has a debt, equity and interest, dividends, bonus income. Interest refers to interest on one's deposits (the state announced the abolition of interest tax from the day after October 8, 2008), interest on goods, and interest on the purchase of various bonds. Dividends, also known as stock dividends, are the investment benefits that stockholders receive from a joint stock company on a regular basis by virtue of their stock certificates in accordance with the articles of incorporation of the joint stock company. Dividends, also known as company (enterprise) dividends, is a joint-stock company or enterprise according to the profits to be distributed according to the shares of profits in excess of the dividend portion of the distribution. The payment of dividends and bonuses in the form of shares by a joint-stock enterprise to individual shareholders, i.e., the distribution of bonus shares, shall be taxed at the par value of the shares distributed as the amount of income.8, property rental income
Property rental income, refers to individuals to rent buildings, land use rights, machinery, equipment, vehicles and other property income. Property includes movable and immovable property.9, the transfer of property income
The transfer of property income, refers to the transfer of securities, equity, buildings, land use rights, machinery and equipment, vehicles and boats, and other property to other people or units, including the transfer of immovable and movable property and income. There is no tax on the income derived from individual stock trading.10, occasional income
Occasional income, refers to the income obtained by an individual is non-recurring, belonging to a variety of opportunistic income, including winning a prize, winning the lottery, winning the lottery, as well as other occasional income (including prizes, in-kind and marketable securities). Individuals purchasing social welfare prize-raising raffle tickets and China Sports Lottery tickets are exempted from personal income tax if their income from a single win does not exceed RMB 10,000, and if it exceeds RMB 10,000, it shall be taxed in full under the item of incidental income (the tax rate as of April 21, 2011 is 20%).11, other income
In addition to the above 10 taxable items, other income shall be determined to be taxed by the State Council's finance department. The financial department of the State Council refers to the Ministry of Finance and the State Administration of Taxation. As of April 30, 1997, the Ministry of Finance and the State Administration of Taxation to determine the taxation of other income items: (a) individuals to obtain "Cai Guanshen Chinese Academy of Sciences Academician Honorary Foundation" issued by the Chinese Academy of Sciences Academician honorary bonus. (B) individuals to obtain by the banking sector in excess of the national interest rate and value-added subsidized rate of payment of savings bonus. (c) Individuals who have paid the relevant insurance premiums for the unit of employment to obtain the gratuitous amount of preferential income. (d) To the insurance company according to the insured amount, at the same period of the bank's savings deposit rate paid to the life insurance in the policy period of the uninsured households of interest (or similar income paid in other names). (v) Individual shareholders due to securities companies to solicit large shareholders to open accounts in the Company transactions, from the transaction fees obtained to pay a portion of the amount to the large shareholders and the rebate income or transaction fee rebate income. (vi) Individuals obtaining part of the units and departments in the year-end summaries, various celebrations, business transactions and other activities for other units and departments related to the distribution of cash, in-kind or marketable securities. (vii) Resignation risk money. (viii) Individuals are remunerated for providing guarantees for units or others. If it is difficult to define which item of taxable income an individual receives, the competent tax authorities will review and determine. The internship salary is required to pay personal income tax, but the internship salary is part of the labor compensation, so the calculation of personal income tax should pay attention to the calculation standard, do not calculate the error and calculation omission. There are other questions about the internship, I recommend going to the platform to consult or commission a professional lawyer, which is very necessary.