农村烈属等优抚对象及低保农民新建自用住宅免征耕地占用税

Group 1 - The article discusses tax exemptions for rural residents, specifically for the construction of self-use housing, which includes exemptions from arable land occupation tax for certain eligible groups [2][3] - Eligible beneficiaries include the families of martyrs, families of soldiers who died in the line of duty, disabled soldiers, and rural residents who meet minimum living security conditions [2] - The policy allows these eligible groups to build self-use housing within specified land use standards without incurring arable land occupation tax [2][3] Group 2 - The article cites the legal basis for the tax exemption, referencing the "Law of the People's Republic of China on Arable Land Occupation Tax" and its implementation measures [4] - It emphasizes the importance of retaining relevant documentation to prove land use for construction in order to qualify for the tax benefits [3]