财政部 税务总局关于支持农村集体产权制度改革有关税收政策的通知（财税〔2017〕55号）

Core Points - The document outlines tax policies to support the reform of rural collective property rights in China, specifically regarding deed tax and stamp duty exemptions for rural collective economic organizations and village committees [1][2][3]. Group 1 - Exemption from deed tax for rural collective economic organizations that undergo shareholding cooperative reform and inherit land and property rights from the original collective economic organization [1]. - Exemption from deed tax for village committees and groups that recover collective assets through asset verification and inherit land and property rights [2]. - Exemption from deed tax for the confirmation registration of rural collective land ownership, homesteads, and collective construction land use rights, as well as the buildings on them [2]. Group 2 - Exemption from stamp duty for property transfer documents signed by rural collective economic organizations and village committees when recovering collective assets [2]. - The policies outlined in the document are effective from January 1, 2017 [3].