Group 1 - The article discusses tax incentives for rural residents constructing self-use houses on cultivated land, including a 50% reduction in land occupation tax and exemption for certain conditions [1] - Rural residents must retain relevant documentation to qualify for the tax benefits when occupying cultivated land for new housing [1] - The policy aims to support rural infrastructure development and is based on specific legal frameworks outlined in the relevant tax laws [2][7] Group 2 - The tax exemption applies to rural residents who have been approved for relocation and whose new house occupies no more land than their original homestead [1] - The policy is part of broader efforts to facilitate rural development and improve living conditions for rural residents [1] - The implementation period for related tax policies is set from January 1, 2024, to December 31, 2027 [8]