惠农“税费通”｜支持乡村振兴系列税费优惠政策（20）社会福利机构占用耕地免征耕地占用税

Core Viewpoint - The article discusses the construction of a nursing home on farmland, highlighting that social welfare institutions are exempt from land occupation tax, which alleviates concerns about the financial feasibility of the project [4][6]. Group 1: Tax Exemption for Social Welfare Institutions - Social welfare institutions occupying farmland are exempt from land occupation tax [4]. - The exemption specifically applies to legally registered institutions providing services for the elderly, disabled, children, and homeless individuals [6]. Group 2: Legal References - The article references the "Land Occupation Tax Law of the People's Republic of China" and related announcements from various governmental departments regarding the implementation of this law [7].