Group 1 - The article discusses the development of rural characteristic industries and the optimization of land resource allocation, specifically highlighting the exemption of farmland occupation tax for medical institutions occupying arable land [2][3]. - Medical institutions that occupy arable land are exempt from the farmland occupation tax, which is a significant incentive for the healthcare sector [3][4]. - The exemption applies specifically to medical institutions approved by health administrative departments at or above the county level, focusing on facilities dedicated to disease diagnosis and treatment [4]. Group 2 - The policy is based on the "Farmland Occupation Tax Law of the People's Republic of China" and its implementation measures, which provide the legal framework for the tax exemption [5]. - The article emphasizes the importance of this policy in promoting the development of healthcare facilities in rural areas, thereby enhancing local healthcare services [2][4]. - The exemption is limited to specific types of medical institutions, and any residential land occupied by staff within these institutions is subject to the applicable farmland occupation tax [4].