Core Viewpoint - The article discusses the tax exemption policies related to the rural collective property rights system reform, specifically the exemption from land value-added tax and deed tax for rural collective economic organizations and village committees [1][4][5]. Group 1: Land Value-Added Tax Exemption - Starting from January 1, 2024, village committees and village groups will not be subject to land value-added tax when transferring state-owned land use rights and associated buildings to rural collective economic organizations [2]. - The exemption applies to rural collective economic organizations that have registered and obtained a unified social credit code starting with the letter "N" [3]. Group 2: Deed Tax Exemption - Since January 1, 2017, rural collective economic organizations undergoing shareholding cooperative reform are exempt from deed tax when acquiring land and property rights from the original collective economic organization [5]. - The exemption also applies to village committees and village groups acting on behalf of collective economic organizations during the asset recovery process [6]. Group 3: Policy Basis - The policies are based on announcements from the Ministry of Finance and the State Taxation Administration regarding tax policies supporting the rural collective property rights system reform [4][8].

一场大雨送来久违的清凉，四川成都金堂县万安村村民秦建国特意起个大早，来看水稻长势如何。虽然 把地流转给合作社种，自己在合作社服务队开农机，成了月收入4000元的"农业工人"，秦建国还是很关 心粮食生产。 地处丘陵，万安村5000多亩耕地分散，耕种难、效益低，青年人纷纷外出务工。翻开旧账本，万安村 2020年集体收入栏赫然写着"0"。 穷则思变。"要想办法把村里的资源集聚起来盘活。"2022年初，7名村两委干部自筹10万元，牵头办起 合作社。村党委书记陈洪秋带头以自家5亩地入股，带动108户农户入社。不想入股的村民，合作社提供 代耕代种服务，双方风险共担、利益共享。 一个个产业发展起来，去年万安村集体经济营收突破400万元，带动参与农户户均增收6000元以上。万 安村人萌发了联动周边村社一起发展的念头。 陈洪秋联合又新镇其他8个村（社区）成立了九村联盟党组织，实行"资源共享、统一品种、统一管理、 统一收销、分红激励"的发展模式，2300亩耕地统一经营调度，烘干设施和米、油、粉条加工生产线共 享。"今年我们抱团种植的'荣香优98'还没收割，就被成都市内的商超高价包销了。"陈洪秋笑着介绍。 在又新镇中心区域，由九村 ...

Core Insights - The article highlights the transformation of Wan'an Village in Chengdu, Sichuan, through collective agricultural initiatives and reforms, leading to increased income and economic growth for local farmers [1][2][3] Group 1: Agricultural Transformation - Wan'an Village faced challenges with over 5,000 acres of scattered farmland, leading to low efficiency and youth migration for work. In 2020, the village reported zero collective income [1] - In early 2022, village leaders established a cooperative with an initial investment of 100,000 yuan, encouraging local farmers to join by offering shared risks and benefits [1] - The cooperative successfully consolidated 1,316 plots into 478, reducing average farming costs by over 20% [1] Group 2: Economic Growth and Development - The village's collective economy generated over 4 million yuan in revenue last year, with participating farmers seeing an average income increase of over 6,000 yuan [2] - The establishment of a "Nine Village Alliance" with neighboring communities promotes resource sharing and unified management, enhancing agricultural productivity [2] - The cooperative's initiatives include the construction of a comprehensive agricultural service center, which has improved operational efficiency and profitability [2] Group 3: Policy and Structural Reforms - Chengdu has actively promoted rural collective property rights reform, achieving cloud-based supervision of 28.81 billion yuan in collective assets [3] - The city has developed nine models of rural collective economy, resulting in a collective operating income of 2.567 billion yuan last year, contributing to an increase in per capita disposable income for farmers [3] - Ongoing efforts focus on sustainable development of rural collective economies, aiming for long-term benefits for local communities [3]

Core Points - The "Rural Collective Economic Organization Law" officially took effect on May 1, 2023, establishing the special legal status of rural collective economic organizations and outlining member qualifications, organizational registration, management of assets, and profit distribution [1][2][6] - The law aims to regulate the operation of rural collective economic organizations, prevent internal member infringement, and address issues like "empty shell villages" and "hanging accounts" [1][2][9] Group 1: Legal Framework and Objectives - The law provides a framework for the operation and rights protection of rural collective economic organizations, while also serving as a risk prevention measure [2][7] - It grants rural collective economic organizations the status of "special legal persons," allowing them to participate in market activities while also protecting collective assets from market risks [6][7] Group 2: Economic Impact and Development - As of April 30, 2025, there are over 1.03 million rural collective economic organizations in China, with total operating income reaching 288.9 billion yuan, indicating a stable upward trend [3] - The development paths of rural collective economies are diverse, including leasing, service economies, industrial economies, resource development, and asset participation [4][5] Group 3: Governance and Oversight - The law specifies prohibited actions for members of the governing bodies of rural collective economic organizations to prevent corruption and mismanagement [7][8] - It mandates regular financial disclosures to members, ensuring transparency in the management of collective assets [8] Group 4: Challenges and Recommendations - Current challenges include unbalanced development across regions, a high proportion of organizations with low income, and a lack of management talent [9] - The law encourages attracting external talent to rural collective economic organizations, providing a framework for non-members to gain rights after contributing significantly [9]

Core Viewpoint - The implementation of land and housing rights registration for rural homesteads is transforming dormant assets into valuable wealth for farmers, with significant progress made in the registration process across the country [2][4]. Group 1: Progress in Registration - Approximately 70% of rural homesteads have completed registration, with over 170 million entries in the national real estate registration database [2]. - The Ministry of Natural Resources has strengthened organizational coordination and improved the regulatory framework since the 18th National Congress of the Communist Party, leading to significant advancements in the registration process [2][4]. Group 2: Case Studies of Asset Utilization - In Jiangsu, a successful exchange of homesteads between two families illustrates the practical benefits of having a legal property certificate, enabling them to fulfill their housing desires [3][4]. - In Zhejiang, the issuance of property certificates has allowed farmers to rent out their homes, leading to increased tourism revenue and the revitalization of rural areas [8][9]. Group 3: Enhanced Government Services - The government has improved service efficiency by decentralizing registration services to local centers, allowing farmers to complete the process with minimal travel [6][7]. - Nationwide, 14,000 service points have been established to facilitate easier access to registration services for rural residents [6]. Group 4: Economic Impact - The activation of idle rural properties has led to significant economic benefits, with 25,000 properties revitalized, creating nearly 40,000 jobs and generating substantial income for local communities [9]. - The integration of rural industries, such as homestays and cultural spaces, has been bolstered by the legal recognition of property rights, enhancing farmers' economic prospects [9].

新华社天津5月14日电 立夏后，走进天津市武清区梅厂镇南任庄村，田野满目葱茏。秧苗长势喜人，随风轻摆。 "以前播种，大家各自为战，效率低、成本高。现在村子统一管理种植，收成更好了，日子更有奔头！"村民朱金凤望着田间，眼角眉梢都是笑 意，这都是农村集体产权制度改革带来的变化。 武清区作为全国第二批农村集体产权制度改革试点，2019年完成改革任务。南任庄村率先推进改革，然而刚开始提出整合土地成立合作社时，不 少和朱金凤一样的村民满心担忧。 南任庄村党支部书记岳维军带领村两委挨家挨户做工作，讲清改革意义。通过"四议两公开"民主程序，村民逐渐理解，以土地入股成立天津市武 清区众财农业种植专业合作社。 "改革后，村里给交保险，到'大秋'和'麦秋'两季和年底还给分红、发福利。"朱金凤兴奋地拿着手机展示，"这是去年打到卡上的分红，有好几 千！"2024年，南任庄村集体年增收200多万元，村民们的可支配收入也显著增加。 "村民们有了收益，齐夸改革好！"岳维军说，未来将沿着"活权富民"的发展路径，进一步盘活集体闲置资源，深入推进农旅融合发展，带动农业 增效、农民增收，为乡村振兴注入新活力。 西青区张家窝镇西闫庄村也借着农村集体 ...

Core Points - The document outlines tax policies to support the reform of rural collective property rights in China, specifically regarding deed tax and stamp duty exemptions for rural collective economic organizations and village committees [1][2][3]. Group 1 - Exemption from deed tax for rural collective economic organizations that undergo shareholding cooperative reform and inherit land and property rights from the original collective economic organization [1]. - Exemption from deed tax for village committees and groups that recover collective assets through asset verification and inherit land and property rights [2]. - Exemption from deed tax for the confirmation registration of rural collective land ownership, homesteads, and collective construction land use rights, as well as the buildings on them [2]. Group 2 - Exemption from stamp duty for property transfer documents signed by rural collective economic organizations and village committees when recovering collective assets [2]. - The policies outlined in the document are effective from January 1, 2017 [3].

Core Viewpoint - The development of a new type of rural collective economy is a crucial aspect of deepening rural reform in China, aimed at promoting comprehensive rural revitalization and increasing farmers' income [1][2]. Policy Background and Implementation - The growth of rural collective economy is seen as a vital pathway to achieve common prosperity for farmers, addressing issues such as unclear ownership of collective assets and unequal distribution of benefits [2]. - Since 2015, pilot reforms have been initiated in 29 counties to enhance farmers' rights to collective assets, leading to the formal introduction of the "new type of collective economy" concept in 2016 [2][3]. - By the end of 2020, 53.1 million administrative villages had completed reforms, representing 94.9% of the total villages in the country [3]. Financial Support and Development Trends - From 2018 to 2022, approximately 100,000 administrative villages received financial support from the central government to develop collective economies [4]. - The number of villages without operating income decreased from 195,000 in 2018 to 113,000 in 2023, while the proportion of villages with income below 100,000 yuan dropped from 43.1% to 32.9% during the same period [4]. Organizational Structure and Management - The establishment of rural collective economic organizations is essential for the development of the new type of rural collective economy, with a focus on standardizing their operations [5]. - By the end of 2023, 99.1% of villages had implemented financial transparency, and 98% had established democratic financial management groups [5]. Asset Management and Oversight - As of 2023, the total assets of rural collective economic organizations reached 9.61 trillion yuan, with total revenue of 715.73 billion yuan [6]. - The government has emphasized the need for a robust supervision and management system to prevent the loss of collective assets and ensure proper governance [6][7]. Reform Challenges and Future Directions - The rural collective property rights reform is crucial for revitalizing rural collective assets, but challenges remain, such as unclear asset ownership and a lack of market recognition for collective economic organizations [11]. - Future efforts should focus on enhancing the legal framework for collective asset rights and improving the management capabilities of rural collective economic organizations [12][13]. Diverse Development Models - Various regions have adopted different models for developing the new type of rural collective economy, including resource development, industry-driven approaches, service-oriented income generation, and asset management [14][15][16][18]. - For instance, in Fujian Province, a village developed a scenic area through collective investment, while in Guangdong, collective assets were quantified into shares to enhance value [15][18].