【实用】@大学生朋友们，这些税收政策和你有关~

Core Viewpoint - The article discusses various tax policies relevant to university students, particularly focusing on personal income tax exemptions and deductions related to academic achievements, entrepreneurship, and housing rental expenses. Tax Policies Related to Academic Achievements - Awards from provincial governments, ministries, and international organizations in fields such as science and education are exempt from personal income tax according to the Personal Income Tax Law [6]. Tax Benefits for Entrepreneurship - From January 1, 2023, to December 31, 2027, university graduates with an "Employment and Entrepreneurship Certificate" can deduct up to 24,000 yuan annually from their actual payable taxes for three years when starting individual businesses [11][28]. - Individual business owners with annual taxable income not exceeding 200,000 yuan will have their personal income tax halved from January 1, 2023, to December 31, 2027 [31]. Tax Relief for Small Enterprises - Small-scale taxpayers with monthly sales below 100,000 yuan are exempt from value-added tax from January 1, 2023, to December 31, 2027 [32]. - Small and micro enterprises can benefit from a reduction in corporate income tax if they meet specific criteria, including an annual taxable income not exceeding 300,000 yuan [34]. Tax Deductions for Education and Housing - Individuals pursuing further education in China can deduct 400 yuan per month for educational expenses, with a maximum deduction period of 48 months [22]. - Rent expenses for individuals without self-owned housing in major cities can be deducted at rates of 1,500 yuan per month for direct-controlled municipalities and provincial capitals, 1,100 yuan for cities with populations over 1 million, and 800 yuan for cities with populations under 1 million [15][17].