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Tax Policies for Students - Before January 1, 2026, ticket revenue from cultural and sports services provided by museums, galleries, and similar institutions is exempt from VAT [2] - Ticket revenue from cultural and religious activities held by temples and churches is exempt from VAT [2] - Until December 31, 2027, ticket revenue from science popularization activities conducted by government departments and science associations is exempt from VAT [2] Summer Part-time Jobs - Students engaged in part-time work are exempt from VAT for the services they provide [3] - Employers are required to withhold and pay personal income tax for remuneration received by interns from vocational and higher education institutions [3] Electric Vehicle Purchase Tax Incentives - From January 1, 2024, to December 31, 2025, there is a vehicle purchase tax exemption for new energy vehicles, with a maximum exemption of 30,000 yuan per vehicle [3] - From January 1, 2026, to December 31, 2027, there will be a 50% reduction in vehicle purchase tax for new energy vehicles, with a maximum reduction of 15,000 yuan per vehicle [3] Education Expense Deductions - Parents can deduct 2,000 yuan per month for each child’s education expenses, applicable to various levels of education including compulsory education and higher education [3] - Deductions can be claimed during the transition period between different levels of education [3]