Legal analysis: internship wages need to be taxed. Because the intern did not sign a labor contract with the unit, the income is not salary, but labor remuneration. Labor remuneration is a taxable income item in the tax law. According to the relevant approval of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), individual income tax shall be paid. According to the relevant provisions of the tax law, 800 yuan is deducted from the labor remuneration below 4,000 yuan, and the taxable income is deducted from the labor remuneration above 4,000 yuan by 20%. Therefore, it is necessary to pay taxes when the internship remuneration is above 800 yuan.

Legal basis: Article 2 of the Individual Income Tax Law of People's Republic of China (PRC), individual income tax shall be paid for the following personal income: (1) income from wages and salaries; (2) Income from remuneration for labor services; (3) Income from remuneration; (4) Income from royalties; (5) Operating income; (6) Income from interest, dividends and bonuses; (7) Income from property lease; (8) Income from property transfer; (9) Accidental income. Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.