Group 1 - The article emphasizes the development of rural characteristic industries through optimized land resource allocation and tax incentives [2][4] - Landowners who transfer land use rights and users who return these rights to landowners are exempt from value-added tax [4][5] - The policy is based on the notice from the Ministry of Finance and the State Administration of Taxation regarding the comprehensive implementation of the business tax to value-added tax reform [6] Group 2 - The beneficiaries of the tax exemption include both landowners and land users [3] - The conditions for enjoying the tax exemption require landowners to transfer land use rights and users to return these rights [5] - The new regulations regarding corporate income tax prepayment declaration will take effect on October 1, 2025, clarifying the policies for specific equipment tax credits and export business reporting requirements [12][16]