College students who have reached the age of 18 should pay personal income tax if they accept gifts from their parents. However, due to the national conditions and historical concepts, the state has not yet taxed the income of parents to college students.

Extended reading:

Gift tax is a kind of tax levied on donors or recipients with donated property as the tax object. It is a kind of property tax implemented in many countries in the world. The purpose of collecting gift tax is to prevent property owners from using gifts to avoid the inheritance tax payable after death. Usually implemented at the same time as the inheritance tax.