By 2020, we will ensure that the rural poor have food and clothing, and guarantee compulsory education, basic medical care and housing security. Outline of the 13th Five-Year Plan for National Economic and Social Development of the People's Republic of China, referred to as the 13th Five-Year Plan.
Relocation policy for ex situ poverty alleviation:
Housing construction subsidy funds, demolition and reclamation incentive funds and other monetary compensation resettlement housing (hereinafter referred to as resettlement housing) related to ex situ poverty alleviation and relocation of poor people, obtained in accordance with the provisions, shall be exempted from personal income tax. According to the regulations, resettlement houses obtained by poverty alleviation and relocation of poor people are exempt from deed tax.