国际大学生节 | 从校园到职场，这些“税”事要知道

Group 1 - The article emphasizes the support provided by the government for students and recent graduates through various tax policies aimed at easing their financial burdens and encouraging entrepreneurship [3][5][6] - Parents of students enrolled in full-time education can benefit from a monthly tax deduction of 2000 yuan for child education expenses, which reduces their personal income tax liability [3] - Students engaged in work-study programs are exempt from value-added tax (VAT) on the services they provide, promoting their ability to earn income while studying [3][4] Group 2 - Graduates who choose to start their own businesses can receive a tax reduction package, allowing them to deduct up to 24,000 yuan annually from various taxes for three years [5][6] - Small and micro enterprises established by graduates can benefit from a reduced corporate income tax rate, calculated at 25% of taxable income with a 20% tax rate applied [6][7] - Continuing education expenses for obtaining degrees or professional qualifications can also be deducted, with a monthly deduction of 400 yuan for degree education and a one-time deduction of 3,600 yuan for vocational training [6][7]