Group 1 - The article discusses the tax implications for farmers who lease their contracted land to others for agricultural production, specifically focusing on the exemption from value-added tax (VAT) for such transactions [3][4]. - It highlights that taxpayers who transfer, lease, exchange, or invest in contracted land for agricultural production are exempt from VAT, provided the land is used for agricultural purposes [3][4]. - The article references a specific policy document from the Ministry of Finance and the State Administration of Taxation regarding the pilot tax reform policies [5]. Group 2 - The article provides guidance on the necessary documentation for obtaining a tax clearance certificate, differentiating between taxpayers who have implemented real-name tax filing and those who have not [9][10]. - It outlines the specific documents required for both unit taxpayers and individual taxpayers when applying for a tax clearance certificate [10]. - The article also mentions common misconceptions related to the declaration and payment of water resource tax, emphasizing the importance of understanding these issues for compliance [11].