（三）国务院财政、税务主管部门规定的其他情形。
当代青年的成长之路，常被层层期待裹挟。求学时要优秀、要拔尖，步入社会要自律、要体面。“不负众望”的标尺，始终悬在头顶。个体在社会化过程中逐渐将其内化为自我期待，一旦自身状态与期待不符，就容易产生愧疚感与自我否定。
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