直接用于农、林、牧、渔业生产用地免征城镇土地使用税

Group 1 - The article emphasizes the development of rural characteristic industries and the optimization of land resource allocation and taxation policies [1] - Agricultural production land, including land directly used for farming, forestry, animal husbandry, and fishery, is exempt from urban land use tax [2][3] - The exemption applies specifically to land used for planting, breeding, and raising, excluding processing facilities and residential or office spaces [3] Group 2 - The policy is based on the "Interim Regulations on Urban Land Use Tax" and related notifications from the National Taxation Bureau [4]