Group 1 - The article discusses the tax policies related to the acquisition of assets by taxpayers, specifically focusing on the limitations of one-time tax deductions for certain types of assets [3][5][9] - Taxpayers cannot enjoy one-time tax deductions for purchased or self-built properties, buildings, or intangible assets [3] - Equipment or tools with a unit value exceeding 5 million yuan are also excluded from one-time tax deductions, leading some companies to split contracts or invoices to circumvent this rule [3][5] Group 2 - Non-monetary acquisitions, such as those obtained through gratuitous allocation, do not qualify for one-time tax deductions [3] - Taxpayers engaging in false acquisitions, such as inflating equipment values through related transactions, are also ineligible for these deductions [3] - There may be tax accounting discrepancies when enjoying one-time tax deductions, which could lead to insufficient tax adjustments in subsequent years [3]

Core Viewpoint - The article discusses the implementation of the Farmland Occupation Tax Law in China, which took effect on September 1, 2019, aimed at regulating land use and protecting arable land. It outlines the tax obligations for individuals and entities occupying farmland for non-agricultural construction and details the tax reduction policies applicable to certain transportation infrastructure projects [1][5]. Tax Reduction Policies - The article specifies that certain transportation facilities, such as railway lines, highways, airports, ports, and waterways, can enjoy reduced farmland occupation tax rates. For example, the tax is reduced to 2 yuan per square meter for eligible projects [1][2]. - The tax reduction applies to specific types of infrastructure, including: - Railway lines limited to approved constructions like roadbeds and bridges [2] - Highways that include various classifications such as national and provincial roads [2] - Airports designated for civil aviation [2] - Ports for ship docking and cargo handling [2] - Waterways for safe navigation [2] - Water conservancy projects approved by local authorities [2] Application Process - Taxpayers are responsible for self-assessing their eligibility for tax reductions and must submit applications to enjoy these benefits. They are also required to retain relevant documentation for verification [3]. Change of Land Use - If a taxpayer changes the use of the land from a reduced or exempt status, they must pay the applicable farmland occupation tax based on the local tax rate. The obligation to pay arises on the day the use is changed, with a 30-day window to report and pay the tax [4]. Policy References - The article cites several official documents that provide the legal framework for the Farmland Occupation Tax Law and its implementation, including announcements from various government departments [5].

Group 1 - The article discusses the restrictions on taxpayers regarding the one-time tax deduction policy for assets acquired through monetary purchase or self-construction, specifically excluding buildings and intangible assets [2] - Taxpayers purchasing or constructing equipment valued over 5 million yuan are not eligible for the one-time tax deduction policy, leading some companies to split contracts or invoices to circumvent this rule [3] - Non-monetary acquisitions, such as those obtained through gratuitous allocation, do not qualify for the one-time tax deduction [4] Group 2 - Taxpayers who enjoy the one-time tax deduction may face tax accounting discrepancies in subsequent years if they do not adjust their tax payments accordingly [5] - The article highlights that if there is no signed sales contract between parties, they are still required to pay stamp duty based on the established sales relationship [13] - In cases where the amounts listed in taxable contracts differ from actual settlement amounts, the tax basis is determined by the listed amounts unless changes are made, in which case the new amounts will be used [15]