Core Viewpoint - The article emphasizes the importance of tax and fee preferential policies in promoting rural revitalization and addressing development gaps in rural areas, highlighting a comprehensive guide with 138 tax and fee preferential policies across seven areas to support rural development [13][41]. Group 1: Tax Exemptions for Agricultural Land Use - Taxpayers transferring land use rights to agricultural producers for agricultural production are exempt from value-added tax [4]. - Taxpayers who transfer contracted land to agricultural producers through various means (subcontracting, leasing, etc.) are also exempt from value-added tax [5]. - Taxpayers renting state-owned agricultural land to agricultural producers for agricultural production are exempt from value-added tax [6]. Group 2: Tax Exemptions for Specific Land Uses - Land directly used for agriculture, forestry, animal husbandry, and fishery production is exempt from urban land use tax [9]. - Schools and kindergartens occupying arable land are exempt from arable land occupation tax, provided they are approved by relevant government departments [42]. - Medical institutions occupying arable land are exempt from arable land occupation tax, limited to facilities approved by health authorities [43]. - Social welfare institutions occupying arable land are exempt from arable land occupation tax, specifically for facilities providing care and rehabilitation services [44]. Group 3: Land Use Tax Policies - Landowners transferring land use rights and land users returning land use rights to landowners are exempt from value-added tax [31]. - Land that has been reclaimed or transformed through approved projects is exempt from urban land use tax for a period of 5 to 10 years [25][30].

Core Viewpoint - The article discusses the profound restructuring of China's regional development pattern and emphasizes the importance of optimizing land resource allocation to enhance regional economic coordination and development potential [1]. Group 1: Urban Development and Coordination - The Central Urban Work Conference highlighted the need for a modern urban cluster and metropolitan area development model, promoting coordinated growth among large, medium, and small cities, as well as urban-rural integration [3]. - Center cities and surrounding small cities are evolving into modern metropolitan areas that drive regional economic growth through functional complementarity and industrial collaboration [3][4]. - A "multi-polar network" development pattern is emerging, characterized by "division of labor, complementary advantages, and gradient evolution" [3]. Group 2: Industrial Development Focus - The article suggests that the "14th Five-Year Plan" should refine regional divisions and clarify functional roles, focusing on the differences between population inflow and outflow areas to create a more scientifically rational regional development framework [6]. - Key economic regions such as Beijing-Tianjin-Hebei, Yangtze River Delta, and Guangdong-Hong Kong-Macau Greater Bay Area are expected to continue leading economic development due to their geographic advantages and strong industrial bases [6][7]. - The article emphasizes the need for midwestern and northeastern regions to adopt differentiated development strategies, recognizing internal disparities and focusing on domestic market-oriented industries [7]. Group 3: Land Resource Allocation - In areas experiencing population inflow, there is a need to increase land supply for construction, particularly for affordable housing, while optimizing industrial land use [9]. - The article advocates for integrating agricultural and ecological land with urban leisure and cultural needs in suburban areas, promoting the development of the "sixth industry" to enhance agricultural value [9]. - In regions with population outflow, land resource allocation should align with emerging industry needs, such as transforming saline-alkali land for aquaculture and utilizing desert areas for solar energy projects [9].

Core Insights - In the first half of 2025, Danzhou Yangpu achieved significant breakthroughs in land resource allocation, showcasing effective supply and precise policies for both construction land supply and industrial land transfer [1][3]. Group 1: Land Supply and Transactions - A total of 29 construction land plots were supplied, covering an area of 4,299.79 acres, with industrial land transfer scale and transaction amount reaching historical highs [1]. - The transaction value for industrial land reached 518.45 million yuan, marking a year-on-year increase of 795.32%, with both volume and price growth hitting record levels [3]. Group 2: Land Allocation Strategies - The land allocation included 16 plots through allocation (2,972.31 acres) and 13 plots through transfer (1,327.48 acres), supporting various projects such as educational institutions and healthcare facilities, as well as industrial projects like the production of pressure vessels and smart environmental equipment [4]. - Danzhou's innovative measures and precise policies have led to enhanced land market attractiveness, allowing for flexible land acquisition methods such as "rent first, then transfer" and "combined rental and transfer" [5]. Group 3: Future Plans and Development - The city plans to continue improving the "land supermarket" service function, regularly updating land resource information and strengthening connections with enterprises to ensure efficient matching of project needs with land resources [7].