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].