Freshman status mainly refers to students who have just graduated from school and have no formal work experience. This status is mainly determined by graduation time and employment status. Personal income tax is a tax system for personal income, which is related to personal income and has no direct connection with whether it is a fresh student or not.

However, it is worth noting that although personal income tax itself does not affect the status of fresh graduates, fresh graduates may be involved in the payment of personal income tax in the process of employment. For example, some fresh graduates earned a certain income through internships or part-time jobs before graduation. If these incomes reach a certain standard, they need to pay personal income tax according to law. In addition, fresh graduates who formally work after graduation are also required to pay personal income tax according to regulations if their salary income reaches a certain amount.

It is very important for fresh graduates to understand and abide by the relevant provisions of personal income tax. This is not only helpful to safeguard the legitimate rights and interests of individuals and avoid unnecessary tax risks, but also an obligation to be a qualified citizen. Therefore, it is suggested that fresh graduates should pay attention to the relevant policies and regulations of personal income tax in the process of employment to ensure that their income is legal and compliant.

To sum up:

Personal income tax does not have a direct impact on the identity of fresh graduates, but the payment of personal income tax may be involved in the employment process of fresh graduates. Understanding and observing the relevant provisions of individual income tax is of great significance for safeguarding individual rights and interests and fulfilling civic obligations.

Legal basis:

Individual Income Tax Law of the People's Republic of China

Article 2 stipulates:

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 income tax shall be calculated on a consolidated basis according to the tax year when individual residents obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income); Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly basis or by sub-item. 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.

Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China

Article 6 stipulates that:

The scope of individual income stipulated in the individual income tax law:

(1) Income from wages and salaries refers to wages, salaries, bonuses, year-end salary increase, labor dividends, allowances, subsidies and other income related to employment or employment.