Group 1 - The article discusses the development of rural characteristic industries and the tax incentives for agricultural production, specifically the exemption of water resource tax for agricultural water usage within specified limits [1][2] - Agricultural production water usage includes sectors such as planting, animal husbandry, aquaculture, and forestry, which are eligible for tax exemptions [1] - Local governments have the authority to decide on the exemption or reduction of water resource tax for agricultural water usage that exceeds the specified limits based on local conditions [1][2] Group 2 - The policy is based on the "Implementation Measures for Water Resource Tax Reform Pilot" issued by the Ministry of Finance, State Administration of Taxation, and Ministry of Water Resources [2] - The article emphasizes the importance of these tax incentives in promoting agricultural productivity and supporting rural economies [1]