Core Viewpoint - The article discusses the tax exemption policies related to the rural collective property rights system reform, specifically the exemption from land value-added tax and deed tax for rural collective economic organizations and village committees [1][4][5]. Group 1: Land Value-Added Tax Exemption - Starting from January 1, 2024, village committees and village groups will not be subject to land value-added tax when transferring state-owned land use rights and associated buildings to rural collective economic organizations [2]. - The exemption applies to rural collective economic organizations that have registered and obtained a unified social credit code starting with the letter "N" [3]. Group 2: Deed Tax Exemption - Since January 1, 2017, rural collective economic organizations undergoing shareholding cooperative reform are exempt from deed tax when acquiring land and property rights from the original collective economic organization [5]. - The exemption also applies to village committees and village groups acting on behalf of collective economic organizations during the asset recovery process [6]. Group 3: Policy Basis - The policies are based on announcements from the Ministry of Finance and the State Taxation Administration regarding tax policies supporting the rural collective property rights system reform [4][8].