2026年研考国家线公布！@准研究生们，提前了解个税相关政策→

Core Viewpoint - The article discusses the differences in individual income tax deductions for full-time and part-time graduate students, highlighting the distinct standards and subjects for deductions based on the type of education pursued [2][3][4]. Full-time Graduate Students - Deduction Standard: Taxpayers can deduct education-related expenses for their children receiving full-time education at a standard rate of 2,000 yuan per month per child. This includes expenses for compulsory education, high school education, and higher education (associate, bachelor's, master's, and doctoral degrees) [3]. - Deduction Subject: Parents can choose to deduct 100% of the standard by one parent or split the deduction equally (50% each) between both parents. The chosen method cannot be changed within the same tax year [3]. Part-time Graduate Students - Deduction Standard: Taxpayers can deduct education expenses incurred during part-time studies at a standard rate of 400 yuan per month. This applies to continuing education for degrees [4]. - Deduction Subject: The primary subject for the deduction is the taxpayer themselves. For undergraduate and lower-level continuing education, the deduction can be claimed by the individual or their parents, but the same educational expense cannot be deducted twice [4].