Group 1 - The article discusses the exemption of farmland occupation tax for social welfare institutions that occupy farmland, specifically those providing services for the elderly, disabled, minors, and homeless individuals [1] - The exemption applies to legally registered institutions such as elderly care services, disability services, child welfare institutions, and rescue management organizations [1] - The policy aims to optimize land resource allocation and promote the development of rural characteristic industries [1] Group 2 - The legal basis for the exemption is provided by the "Farmland Occupation Tax Law of the People's Republic of China" and its implementation measures [2] - The article emphasizes the importance of adhering to the legal framework when applying for tax exemptions [2]