光伏发电项目用地取得方式

根据《土地管理法》、《农村土地承包法》的规定，结合光伏发电项目用地相关政策规定，光伏发电项目用地的使用权取得方式主要有种，分别为租赁和出让。实践中根据各类光伏发电项目用地的实际用地土地利用现状分类的不同，分别以租赁或出让的方式取得对应的土地使用权。

光伏方阵用地是光伏发电项目唯一的发电装置，占地面积巨大，获取本就紧缺的建设用地指标具有很高难度且成本不划算，所以一般是使用未利用地或在对土地不形成实际压占、不改变地表形态、不影响农业生产的前提下使用农用地进行建设，该部分用地一般是使用租赁的方式取得。

光伏发电项目中的变电站及运行管理中心作为光伏发电项目重要的组成部分，参照《光伏发电站工程项目用地控制指标》规定，光伏发电项目中的变电站及运行管理中心用地为永久用地，地上建设有：生产建筑（包括升压设备、变配电设备、变电站控制室等）；辅助生产建筑（包括光伏发电站中控室、计算机室、站用配电室、电工实验室、通信室、库房、办公室、会议室、停车场等）；生活服务设施（包括职工宿舍、食堂、活动中心等）。变电站及运行管理中心用地作为建设用地，根据《土地管理法》第五十四条规定，应当以出让等有偿使用方式取得。

集电线路用地、场内道路用地和其他用地，本身占地面积比较小，且可以在不改变土地状况和使用方式的情况下进行建设，一般也是以租赁的方式取得用地。若光伏发电项目以架空线路架设集电线路的，其中的集电线路杆塔若属于永久性建筑的，则该部分用地亦需要以出让方式取得。

五、光伏发电项目用地成本构成

通过第四部分对于光伏发电项目用地取得方式的介绍，我们可以知道，用地取得方式主要为租赁和出让，以租赁方式取得用地的需要支付租金，以出让方式取得用地的需要支付土地出让金，由此可见租金和土地出让金构成了光伏发电项目用地的主要成本。

除了租金和土地出让金这两项显性用地成本外，根据用地的权属和利用现状分类，还藏着两个隐性用地成本支出，其分别是耕地占用税和土地使用税。

根据《耕地占用税法》的规定，占用耕地、园地、林地、草地、农田水利用地、养殖水面、渔业水域滩涂以及其他农用地建设建筑物、构筑物或者从事非农业建设的，需要一次性缴纳缴纳耕地占用税。光伏发电项目占用农用地有两种情形，一是没有改变土地性质且保持土地原状及原有农用地功能；二是改变了原土地用途，形成了建房或从事非农业建设的。对于这两种情形占用耕地是否要缴纳耕地占用税，以及缴纳标准和计算方式等，各地税务部门执行情况并未统一。这就要求投资方在开发建设前，提前与ZF部门明确地类与税种税率，明确所选地块应缴耕地占用税缴纳标准及计算方式。

根据《城镇土地使用税暂行条例》规定，在城市、县城、建制镇、工矿区范围内使用土地的单位和个人，需要按年缴纳土地使用税。国税总局和财政部目前并未针对光伏发电企业出台专门的税收优惠规定，所以对于占用城镇土地建设光伏项目是否需要缴纳土地使用税及缴纳标准等问题，是由各地ZF和税务部门进行把握。这就给整个光伏发电项目的开发运营成本带来了很大的成本不可控性，对于土地使用税的征收，投资方除了要像确认耕地占用税一样提前与当地ZF和税务部门确认外，在与当地ZF签订的《土地租赁合同》中也可以特别约定，若所占土地后续税务部门要求征收土地占用税的，则承租人免交或少交租金。

How to acquire land for photovoltaic power generation projects

According to the provisions of the Land Administration Law and the Rural Land Contracting Law, and combined with the relevant policies and provisions of the land for photovoltaic power generation projects, there are mainly three ways to obtain the right to use the land for photovoltaic power generation projects, namely lease and transfer. In practice, according to the different classification of the actual land use status of various photovoltaic power generation projects, the corresponding land-use right is obtained by leasing or transferring.

Photovoltaic phalanx land is the only power generation device of photovoltaic power generation project, which covers a huge area, and it is very difficult to obtain the scarce construction land index and the cost is not cost-effective. Therefore, unused land is generally used for construction or agricultural land is used on the premise of no actual occupation of the land, no change in the surface shape and no impact on agricultural production. This part of the land is usually obtained by leasing.

The substation and operation management center in the photovoltaic power generation project is an important part of the photovoltaic power generation project. According to the regulations of the Land Control Index of the photovoltaic Power Station Project, the land of the substation and operation management center in the photovoltaic power generation project is permanent land, and the above-ground construction includes: production buildings (including booster equipment, transformer and distribution equipment, substation control room, etc.); Auxiliary production buildings (including PV power station central control room, computer room, station distribution room, electrical laboratory, communication room, warehouse, office, conference room, parking lot, etc.); Living service facilities (including staff dormitory, canteen, activity center, etc.). The land for substation and operation management center shall be used as construction land, and shall be obtained by means of compensated use such as transfer according to Article 54 of the Land Administration Law.

The land for power collection lines, roads and other land covers a relatively small area, and can be constructed without changing the land condition and use mode. The land is generally acquired by leasing. If the photovoltaic power generation project uses overhead lines to set up the collector line, if the collector line tower belongs to the permanent building, this part of the land also needs to be acquired by way of transfer.

V. Composition of land cost for photovoltaic power generation projects

According to the introduction of land acquisition methods for photovoltaic power generation projects in the fourth part, we can know that land acquisition methods mainly include lease and transfer. Those who acquire land by lease need to pay rent, while those who acquire land by transfer need to pay land transfer fee. It can be seen that rent and land transfer fee constitute the main cost of land for photovoltaic power generation projects.

In addition to rent and land transfer fee, there are also two hidden land cost expenditures, namely land occupation tax and land use tax, according to the classification of land ownership and utilization status.

According to the "Law on the Occupation of Cultivated Land", those who occupy cultivated land, garden land, forest land, grassland, land for farmland water conservancy, water surface for breeding, beach of fishery waters and other agricultural land to construct buildings or structures or engage in non-agricultural construction shall pay a one-time tax on the occupation of cultivated land. There are two situations in which photovoltaic power generation projects occupy agricultural land. First, the nature of the land is not changed and the original function of the land is maintained. The other is to change the original land use, formed to build houses or engage in non-agricultural construction. In these two cases, whether farmland occupation tax should be paid, as well as payment standards and calculation methods, the implementation of tax departments in different regions is not unified. This requires the investors to make clear the categories and tax rates with the ZF department in advance before the development and construction, as well as the payment standard and calculation method of the farmland occupation tax payable for the selected land parcel.

According to the Interim Regulations on Land Use Tax in Urban areas, units and individuals that use land in cities, counties, administrative towns, industrial and mining areas are required to pay land use tax on an annual basis. At present, the State Administration of Taxation and the Ministry of Finance have not issued special tax incentives for photovoltaic power generation enterprises. Therefore, it is up to local ZF and tax departments to grasp whether the land use tax should be paid and the payment standard for the construction of photovoltaic projects occupied by urban land. This brings great cost uncontrollability to the development and operation cost of the whole photovoltaic power generation project. For the collection of land use tax, the investor should not only confirm with the local ZF and tax department in advance like confirming the farmland occupation tax, but also make special agreement in the land lease contract signed with the local ZF. If the subsequent tax department of the occupied land requires the collection of land occupation tax, the lessee will be exempt from or pay less rent.