The Circular clearly states that two preferential tax policies are launched for the impoverished population who are relocated for the poverty relief purpose to other places. First, the monetary compensation and the residential houses built to accommodate the relocated (the "Houses"), which are related to the poverty-relief-oriented relocation program and offered in line with applicable rules to the relocated impoverished population, including the subsidy for house building and the incentive money for old house dismantlement and land reclamation, will be exempt from individual income tax. Second, the Houses offered under relevant rules to the poverty-stricken population organized to migrate to other places will be exempt from deed tax. Meanwhile, the Circular states that, among five preferential tax policies released for the Houses built for poverty alleviation are "the policy that exempts entities undertaking the poverty-relief-oriented relocation programs from paying deed tax and stamp tax on the land they acquire to build Houses for accommodating the relocated population" and "the tax exemption policy for the urban land use tax purpose for the land used to construct the said Houses".