Group 1 - The article discusses the development of rural characteristic industries through optimizing land resource allocation and tax incentives [2][3]. - Tax exemptions are provided for land that has been approved for reclamation and transformation, allowing for a tax-free period of 5 to 10 years starting from the month of use [2][3]. - The conditions for enjoying these tax benefits include that the land must be self-reclaimed and not acquired through transfer or allocation [3]. Group 2 - The policy is based on the "Interim Regulations on Urban Land Use Tax" and related notifications from the National Taxation Bureau [4]. - The specific tax exemption period is determined by local tax authorities within the framework of the regulations [3][4].