non-citizens' basic rights should be evaluated based on a hierarchical standard, this differential treatment of permanent residents and their children cannot be justified. It is recommended that the government prioritize providing tuition subsidies for secondary education to permanent residents and their children, who have close ties to Taiwan and are considered quasi-citizens, equating them with Taiwanese students. ii. The government must ensure rationality and necessity in educational policies involving differential treatment. In light of Taiwan's declining birthrate and aging population, the government must utilize various channels and policies to enhance the population dividend. This includes not only encouraging higher birth rates among citizens but also fostering an environment where people from other countries are willing to study in Taiwan and continue to stay after completing their education. If educational laws and regulations in Taiwan exclude non-citizens, rationality and necessity must justify any differential treatment. Such policies should consider the actual needs of individual cases and provide necessary support, such as tuition subsidies, to protect their right to education and basic human dignity. Nationality alone should not be the basis for differential treatment; instead, the degree of connection between non-citizens and Taiwan should guide a tiered approach to such policies. It is recommended that the government, when formulating educational laws, policies, or future new immigration policies related to education, should consider the needs of people and their children who, despite not having Taiwanese nationality, have long-term residency in Taiwan and are effectively quasi-citizens. Their living needs should be met, and their basic rights as residents in Taiwan should be protected. iii. The government should amend education-related laws to gradually align with the standards of international human rights covenants. 26