According to the Individual Income Tax Law of People's Republic of China (PRC), as long as the income earned by migrant workers belongs to the taxable income of individual income tax, and the income reaches the tax standard, they should pay individual income tax in accordance with the law, just like urban residents. The current tax law adopts the classified tax system model, and the tax-related problems of migrant workers' income mainly include the following situations: 1. Migrant workers are employed by enterprises and institutions and sign labor contracts for a certain period of time. When paying wages, the payer shall withhold and remit taxes according to the item of "income from wages and salaries", and pay taxes at a progressive tax rate of 5% to 45% after deducting legal fees from his actual income; 2. For migrant workers who provide labor services for a short period of time, the labor remuneration shall be assessed on a monthly basis, and the payer shall withhold the tax according to the income from labor remuneration. If the monthly income or income from labor remuneration is less than 4,000 yuan, the tax rate shall be 20% after deducting the 800 yuan handling fee, and if the monthly income or income from labor remuneration is more than 4,000 yuan, the tax rate shall be 20% after deducting 20% of the income and expenses. 3, migrant workers in accordance with the relevant provisions of the state for industrial and commercial business license and tax registration certificate and engaged in individual business activities, their income should be according to the "individual industrial and commercial households production and operation income" project for the progressive tax rate of 5% to 35%; 4. If migrant workers earn more than 1 10,000 yuan each time they buy lottery tickets, they will be taxed at the rate of 20% according to the "accidental income" item.

Legal objectivity:

Article 2 of the Individual Income Tax Law stipulates that 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 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 this Law.