学校、幼儿园占用耕地免征耕地占用税

Group 1 - The article discusses the exemption of land occupation tax for schools and kindergartens that occupy arable land, promoting the development of rural characteristic industries [2][3] - The exemption applies to educational institutions approved by county-level or above education administrative departments, including universities, middle schools, primary schools, vocational education schools, and special education schools [3] - The policy is based on the "Land Occupation Tax Law of the People's Republic of China" and its implementation measures [4][5] Group 2 - The specific conditions for tax exemption include that the land occupied by kindergartens must be used exclusively for the care and education of children [3] - The article emphasizes the importance of optimizing land resource allocation and tax policies to support rural development [2]