惠农“税费通”｜支持乡村振兴系列税费优惠政策（18）学校、幼儿园占用耕地免征耕地占用税

Group 1 - The article discusses the exemption of farmland occupation tax for schools and kindergartens that occupy agricultural land, as per government policy [5][6][7] - The specific range of tax exemption includes universities, middle schools, primary schools, vocational education schools, special education schools, and kindergartens approved by county-level or higher educational administrative departments [7][8] - The article references the relevant laws and regulations governing the farmland occupation tax, including the "Farmland Occupation Tax Law of the People's Republic of China" and its implementation measures [8] Group 2 - The article emphasizes that the exemption applies only to educational institutions approved by the appropriate government authorities [7] - It highlights the importance of understanding the legal framework surrounding tax exemptions for educational institutions to ensure compliance [8] - The article serves as a reminder for local authorities and stakeholders involved in the planning and construction of educational facilities on agricultural land [5][6]