Legal analysis: Personal income tax is a macro-control means for the state to adjust the income gap, and the law also clearly stipulates the taxation of personal income tax. The payment of personal income tax in China generally adopts the withholding system, which generally does not involve the problem of college students' self-declaration.

according to article 6 of the individual income tax law, if the income from labor remuneration, royalties and property leasing does not exceed 4, yuan each time, if the expenses are reduced by more than 8, yuan, the expenses will be reduced by 2%, and the balance will be taxable income.

Legal basis: Law of the People's Republic of China on the Administration of Tax Collection

Article 1 This Law is formulated in order to strengthen the administration of tax collection, standardize the tax collection and payment, safeguard the national tax revenue, protect the legitimate rights and interests of taxpayers and promote economic and social development.

article 2 this law is applicable to the collection and management of various taxes collected by tax authorities according to law.

article 3 the collection and suspension of taxes, as well as tax reduction, exemption, tax refund and supplementary tax, shall be implemented in accordance with the provisions of the law. if the State Council is authorized by the law, it shall be implemented in accordance with the provisions of administrative regulations formulated by the State Council.

no organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions that are in conflict with tax laws and administrative regulations.

article 4 units and individuals who are obligated to pay taxes as stipulated by laws and administrative regulations are taxpayers.

units and individuals who are obligated to withhold and remit taxes and collect and remit taxes are withholding agents according to laws and administrative regulations. Taxpayers and withholding agents must pay taxes, withhold taxes and collect taxes in accordance with the provisions of laws and administrative regulations.