Do I have to pay taxes on part-time jobs?

College students work as temporary workers (part-time) in supermarkets, which do not buy social insurance for them, do not belong to their employees and are not treated as employees, because the local taxation bureau generally treats temporary workers according to the income from labor remuneration when calculating personal income tax. Auchan supermarket stipulates that temporary workers should pay 20% tax on those whose wages exceed 800, and it should be implemented accordingly.

The scope of personal income mentioned in Article 8 of the Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China and Article 2 of the 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.

(4) Income from remuneration for labor services refers to income obtained by individuals from activities such as design, decoration, installation, drawing, laboratory testing, medical treatment, law, accounting, consultation, lectures, news, broadcasting, translation, peer review, painting and calligraphy, sculpture, film and television, audio recording, video recording, performance, performance, advertisement, exhibition, technical service, introduction service and brokerage service.