Group 1 - The article discusses the exemption of land occupation tax for schools and kindergartens that occupy arable land, promoting the development of rural characteristic industries [2][3] - The exemption applies to educational institutions approved by county-level or above education administrative departments, including universities, middle schools, primary schools, vocational education schools, and special education schools [3] - The policy is based on the "Land Occupation Tax Law of the People's Republic of China" and its implementation measures [4][5] Group 2 - The specific conditions for tax exemption include that the land occupied by kindergartens must be used exclusively for the care and education of children [3] - The article emphasizes the importance of optimizing land resource allocation and tax policies to support rural development [2]

Group 1 - The article discusses the exemption of farmland occupation tax for social welfare institutions that occupy farmland, specifically those providing services for the elderly, disabled, minors, and homeless individuals [1] - The exemption applies to legally registered institutions such as elderly care services, disability services, child welfare institutions, and rescue management organizations [1] - The policy aims to optimize land resource allocation and promote the development of rural characteristic industries [1] Group 2 - The legal basis for the exemption is provided by the "Farmland Occupation Tax Law of the People's Republic of China" and its implementation measures [2] - The article emphasizes the importance of adhering to the legal framework when applying for tax exemptions [2]

Group 1 - The article discusses the development of rural characteristic industries and the optimization of land resource allocation, specifically highlighting the exemption of farmland occupation tax for medical institutions occupying arable land [2][3]. - Medical institutions that occupy arable land are exempt from the farmland occupation tax, which is a significant incentive for the healthcare sector [3][4]. - The exemption applies specifically to medical institutions approved by health administrative departments at or above the county level, focusing on facilities dedicated to disease diagnosis and treatment [4]. Group 2 - The policy is based on the "Farmland Occupation Tax Law of the People's Republic of China" and its implementation measures, which provide the legal framework for the tax exemption [5]. - The article emphasizes the importance of this policy in promoting the development of healthcare facilities in rural areas, thereby enhancing local healthcare services [2][4]. - The exemption is limited to specific types of medical institutions, and any residential land occupied by staff within these institutions is subject to the applicable farmland occupation tax [4].

Group 1 - The article discusses tax exemptions for rural residents, specifically for the construction of self-use housing, which includes exemptions from arable land occupation tax for certain eligible groups [2][3] - Eligible beneficiaries include the families of martyrs, families of soldiers who died in the line of duty, disabled soldiers, and rural residents who meet minimum living security conditions [2] - The policy allows these eligible groups to build self-use housing within specified land use standards without incurring arable land occupation tax [2][3] Group 2 - The article cites the legal basis for the tax exemption, referencing the "Law of the People's Republic of China on Arable Land Occupation Tax" and its implementation measures [4] - It emphasizes the importance of retaining relevant documentation to prove land use for construction in order to qualify for the tax benefits [3]

Core Viewpoint - The article discusses the construction of a nursing home on farmland, highlighting that social welfare institutions are exempt from land occupation tax, which alleviates concerns about the financial feasibility of the project [4][6]. Group 1: Tax Exemption for Social Welfare Institutions - Social welfare institutions occupying farmland are exempt from land occupation tax [4]. - The exemption specifically applies to legally registered institutions providing services for the elderly, disabled, children, and homeless individuals [6]. Group 2: Legal References - The article references the "Land Occupation Tax Law of the People's Republic of China" and related announcements from various governmental departments regarding the implementation of this law [7].

Core Viewpoint - The article discusses the exemption of land occupation tax and deed tax for the construction of military facilities by the reserve forces in China, specifically referencing the approval for the 141st High Artillery Regiment in Shaanxi Province [1]. Summary by Relevant Sections - The approval from the State Administration of Taxation confirms that the land occupied by the reserve forces for military facility construction falls under the current tax exemption policies for both land occupation tax and deed tax [1]. - According to the People's Republic of China National Defense Law, the reserve forces are considered part of the armed forces, thus qualifying for these tax exemptions when utilizing arable land for military purposes [1]. - The specific case mentioned involves the 141st High Artillery Regiment in Xianyang City, Shaanxi Province, which is exempt from land occupation tax for the construction of barracks and from deed tax for the acquisition of land use rights [1].