Group 1 - The article discusses tax incentives for farmers constructing or renovating their own housing on rural collective land, specifically exempting them from soil and water conservation compensation fees [2][3]. - Farmers must legally utilize rural collective land for the construction or renovation of their own housing to qualify for the tax exemption [3]. - The policy is based on the notification from the Ministry of Finance, National Development and Reform Commission, Ministry of Water Resources, and People's Bank of China regarding the management of soil and water conservation compensation fees [4].