土地 、房屋被县级以上人民政府征收、征用 ， 重新承受土地、房屋权属，免征或者减征契税

Group 1 - The article discusses the development of rural characteristic industries and the optimization of land resource allocation and taxation [2] - It highlights that when land and housing are requisitioned or expropriated by governments at or above the county level, the new holders of land and housing rights may be exempted or have reduced deed tax [2][3] - The specific methods for exemption or reduction of deed tax will be proposed by provincial, autonomous region, or municipality governments and must be approved by the local people's congress [2] Group 2 - The eligibility for the tax exemption or reduction applies to taxpayers whose land and housing have been requisitioned or expropriated by governments at or above the county level [3] - The policy is based on Article 7 of the "People's Republic of China Deed Tax Law" [4]