Catalytic NO reduction by CO into N2 and CO2 is imperative owing to the increasingly rigorous emission regulation. Identifying the nature of active sites that govern the reactivity and selectivity of NO reduction is pivotal to tailor catalysts, while it is extremely challenging because of the complexity of real-life systems. Guided by our newly discovered triatomic Lewis acid-base-acid (LABA, Ceδ+-Rhδ--Ceδ+) site that accounts for the selective reduction of NO into N2 catalyzed by the RhCe2O3- cluster in gas-phase experiments, the reactivity of the RhM2O3- (M = Ta, V, and Al) clusters in catalytic NO reduction by CO was explored. We determined theoretically that the LABA site still prevails to reduce NO to N2 mediated by RhTa2O3- and RhV2O3-, and the strong M-oxygen affinity was emphasized to construct the LABA site. An overall assessment highlights that RhV2O3- functions as a more promising catalyst because the well-fitting V-O bonding strength facilitates both elementary reactions of NO reduction and CO oxidation.