Group 1 - The article discusses the exemption of farmland occupation tax for schools and kindergartens that occupy agricultural land, as per government policy [5][6][7] - The specific range of tax exemption includes universities, middle schools, primary schools, vocational education schools, special education schools, and kindergartens approved by county-level or higher educational administrative departments [7][8] - The article references the relevant laws and regulations governing the farmland occupation tax, including the "Farmland Occupation Tax Law of the People's Republic of China" and its implementation measures [8] Group 2 - The article emphasizes that the exemption applies only to educational institutions approved by the appropriate government authorities [7] - It highlights the importance of understanding the legal framework surrounding tax exemptions for educational institutions to ensure compliance [8] - The article serves as a reminder for local authorities and stakeholders involved in the planning and construction of educational facilities on agricultural land [5][6]

Policy Content - The special additional deduction for personal income tax allows taxpayers to deduct expenses related to the care of children under three years old at a standard rate of 2000 yuan per month for each child [2][4] - Parents can choose to deduct 100% of the amount by one parent or split the deduction equally at 50% each, with the chosen method remaining unchanged for the tax year [4] - For children's education expenses, taxpayers can deduct 2000 yuan per month for each child receiving full-time education, which includes various educational stages from primary to higher education [3][4] Tax Exemptions - Services provided by nurseries and kindergartens for childcare and education are exempt from value-added tax (VAT) [9] - Medical services provided by maternal and child health institutions and children's health institutions are also exempt from VAT [9] - Educational services provided by schools engaged in academic education are exempt from VAT, while general taxpayers providing non-academic education can opt for a simplified tax method with a 3% tax rate [9] Property and Land Tax Exemptions - Properties and land used by various educational institutions, such as schools and kindergartens, are exempt from property tax and urban land use tax [15] - Schools, kindergartens, and social welfare institutions occupying farmland are exempt from farmland occupation tax, provided they meet relevant regulations [18] Stamp Duty Exemptions - Property owners transferring property to government, schools, social welfare institutions, or charitable organizations are exempt from stamp duty [21] Deed Tax Exemptions - State organs, public institutions, and non-profit organizations acquiring land or property for educational purposes are exempt from deed tax [25]