事关耕地占用税！这三个问题，纳税人问得最多→

Group 1 - The article discusses the tax obligations related to the occupation of arable land, specifying that taxpayers must pay the cultivated land occupation tax according to regulations [3] - It outlines different scenarios for tax obligations, including who is responsible for paying the tax based on land use approval documents [3] - The article clarifies that not all land occupation activities are subject to tax, highlighting specific exemptions and reductions [4] Group 2 - Exemptions from the cultivated land occupation tax include the construction of agricultural water conservancy facilities and facilities directly serving agricultural production [4] - Certain entities such as military facilities, schools, and medical institutions are exempt from the tax, while others like railways and airports are subject to reduced tax rates [5] - The article mentions that the State Council can establish additional exemptions or reductions based on national economic and social development needs [5]