惠农“税费通”｜支持乡村振兴系列税费优惠政策（35）采摘观光的种植养殖土地免征城镇土地使用税

Core Viewpoint - The article discusses the growing trend of agritourism, particularly apple picking, and highlights the tax benefits associated with converting traditional orchards into agritourism sites, specifically the exemption from urban land use tax for qualifying activities [1][2][4]. Group 1: Agritourism Development - The article mentions that agritourism, such as apple picking, is becoming increasingly popular, attracting visitors from urban areas [1]. - It suggests that converting traditional orchards into agritourism sites can be a profitable venture, as it aligns with current trends in eco-tourism [2]. Group 2: Tax Exemption Policy - The article outlines that land directly used for agritourism activities, such as planting and harvesting, is exempt from urban land use tax under specific regulations [4][5]. - It references the relevant policy from the Ministry of Finance and the State Administration of Taxation, which provides guidelines for tax exemptions for agricultural land used for tourism [6].