优化土地资源配置税收优惠（一至三）

Core Viewpoint - The article emphasizes the importance of tax and fee preferential policies in promoting rural revitalization and addressing development gaps in rural areas, highlighting a comprehensive guide with 138 tax and fee preferential policies across seven areas to support rural development [13][41]. Group 1: Tax Exemptions for Agricultural Land Use - Taxpayers transferring land use rights to agricultural producers for agricultural production are exempt from value-added tax [4]. - Taxpayers who transfer contracted land to agricultural producers through various means (subcontracting, leasing, etc.) are also exempt from value-added tax [5]. - Taxpayers renting state-owned agricultural land to agricultural producers for agricultural production are exempt from value-added tax [6]. Group 2: Tax Exemptions for Specific Land Uses - Land directly used for agriculture, forestry, animal husbandry, and fishery production is exempt from urban land use tax [9]. - Schools and kindergartens occupying arable land are exempt from arable land occupation tax, provided they are approved by relevant government departments [42]. - Medical institutions occupying arable land are exempt from arable land occupation tax, limited to facilities approved by health authorities [43]. - Social welfare institutions occupying arable land are exempt from arable land occupation tax, specifically for facilities providing care and rehabilitation services [44]. Group 3: Land Use Tax Policies - Landowners transferring land use rights and land users returning land use rights to landowners are exempt from value-added tax [31]. - Land that has been reclaimed or transformed through approved projects is exempt from urban land use tax for a period of 5 to 10 years [25][30].