Group 1 - The article discusses the combination of property tax and urban land use tax, commonly referred to as "housing and land taxes," which are essential tax types for many taxpayers [2] - The taxation scope for both property tax and urban land use tax includes cities, county towns, built towns, and industrial and mining areas [2] Group 2 - The taxpayers for property tax are the property owners, while for urban land use tax, it is the units or individuals holding land use rights [3] - In cases where the property owner or land use right holder is not present at the property location, the property manager or user is responsible for tax payment [3] Group 3 - Property tax is calculated based on the property value or rental income, with specific formulas provided for each method [4] - Urban land use tax is categorized into five tax levels based on location, with specific annual tax amounts per square meter for each level [4] Group 4 - The obligation to pay property tax and urban land use tax begins from the month following the delivery of new properties or the transfer of ownership for existing properties [5] - Specific timelines for tax obligations are outlined for various scenarios, including self-built houses and land acquisition [5] Group 5 - There are reductions in property tax rates for individuals renting out housing and for organizations renting to individuals, both set at a reduced rate of 4% [6] - Small-scale taxpayers and micro-profit enterprises are eligible for a 50% reduction in both property tax and urban land use tax [7] Group 6 - Certain entities, such as government agencies, military, and specific non-profit organizations, are exempt from both property tax and urban land use tax [8] - Personal non-business properties and other properties approved for tax exemption by the Ministry of Finance are also exempt from property tax [9] Group 7 - Public lands used for agriculture, forestry, animal husbandry, and fishing, as well as other specified lands, are exempt from urban land use tax [10] - Land that has been approved for reclamation or transformation is exempt from land use tax for a period of 5 to 10 years from the month of use [11] Group 8 - Individuals renting out housing are exempt from urban land use tax [12]