惠农“税费通” | 支持乡村振兴系列税费优惠政策（19）医疗机构占用耕地免征耕地占用税

Group 1 - The article discusses the exemption of land occupation tax for medical institutions that occupy arable land, specifically those approved by health authorities at or above the county level [4][5]. - It clarifies that only medical institutions engaged in disease diagnosis and treatment activities are eligible for this tax exemption, while staff housing within these institutions is subject to local tax rates [5][6]. - The relevant legal framework includes the "Land Occupation Tax Law of the People's Republic of China" and its implementation measures issued by various government departments [6]. Group 2 - The article highlights a conversation among villagers regarding the implications of land occupation for the expansion of a local health clinic, indicating a common misunderstanding about tax exemptions [2][3]. - It emphasizes that the exemption does not apply to private construction projects that do not meet the necessary conditions set by health authorities [2].