【涨知识】全日制研究生和非全日制研究生，个税专项附加扣除有什么区别？

Group 1 - The article discusses the differences in personal income tax special deductions between full-time and part-time graduate students [1][2] - Full-time graduate students can deduct 2000 yuan per month for each child receiving full-time education, with options for parents to choose the deduction method [2][3] - Part-time graduate students can deduct 400 yuan per month for continuing education expenses, with a maximum deduction period of 48 months [3] Group 2 - The article clarifies that parents cannot deduct education expenses for children who have graduated from undergraduate studies and have not yet enrolled in graduate programs [3] - It emphasizes that deductions for part-time graduate education are only applicable for domestic studies and not for overseas education [3]