采摘观光的种植养殖土地免征城镇土地使用税

Group 1 - The article discusses the promotion of rural characteristic industry development through tax incentives for agricultural production [1] - It highlights that land used for picking and sightseeing agriculture is exempt from urban land use tax for qualifying units and individuals [1] - The policy is based on the "Interim Regulations on Urban Land Use Tax of the People's Republic of China," specifically Article 6, which defines land directly used for agricultural production [1] Group 2 - The article provides a reference to the notification from the Ministry of Finance and the State Administration of Taxation regarding property tax and urban land use tax policies [1] - It emphasizes the conditions under which the tax exemption applies, ensuring compliance with relevant regulations [1]