Taking part-time jobs during the summer holiday is becoming more popular with college students.
But Beijing's taxation department warns those students that they have to pay individual income tax for their extra income.
The tax will be levied on a monthly basis. For those earning less than 4,000 yuan per month, their amount of tax deductible income will be the income minus 800 yuan.
And those above 4,000 yuan can have 20 percent, and the remainder will be liable for tax.
(CRI.com July 18, 2003)
