Does Uniqlo have to pay taxes for part-time jobs?

Legal analysis: From the legal point of view, the income is not the income from wages and salaries, but the income from labor services, and the tax cannot be calculated according to the 3500 exemption. According to the individual income tax law, if the labor income does not exceed 4000, after deducting 800, the individual tax will be calculated and paid at the tax rate of 20%. From a legal point of view, Uniqlo's practice is legal. Personal income tax: it is the general name of legal norms that adjust the social relationship between tax authorities and natural persons in the process of personal income tax collection and management. Taxpayers of individual income tax include resident taxpayers and non-resident taxpayer. Resident taxpayers have the obligation to pay taxes in an all-round way, and must pay individual income tax on all their income inside and outside China; Non-resident taxpayer only pays individual income tax on its income derived from China.

Legal basis: having a domicile in China mentioned in Article 2 of the Individual Income Tax Law of People's Republic of China (PRC) means having a habitual residence in China due to household registration, family and economic interests; Income within China and income outside China refer to income within China and income outside China respectively.