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]

Group 1 - The article discusses the resource tax system, including the tax categories and rates as per the "Tax Category and Rate Table" [4] - It explains that the specific applicable tax rates for resources are determined by local governments based on various factors such as resource quality and environmental impact [4] - The resource tax can be levied based on either value or quantity, with local governments having the authority to choose the method of assessment [5] Group 2 - The tax amount under the value-based assessment is calculated by multiplying the sales revenue of taxable resources by the applicable tax rate [7] - For quantity-based assessment, the tax amount is determined by multiplying the sales quantity of taxable products by the applicable tax rate [8] - The article outlines exemptions and reductions for certain situations, such as the extraction of crude oil and natural gas under specific conditions [9][10]