For agricultural land, 36% will be deducted if the water charge is borne by the lessor; 3% will be deducted if the water charge is not borne by the lessor.<br>Forest land: 35% will be deducted if the lessors bear the afforestation or production costs; if the lessors do not bear the afforestation expenses, the rental income shall be taken as the rental income.<br>
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