光伏發(fā)電項(xiàng)目用地取得方式

根據(jù)《土地管理法》、《農(nóng)村土地承包法》的規(guī)定，結(jié)合光伏發(fā)電項(xiàng)目用地相關(guān)政策規(guī)定，光伏發(fā)電項(xiàng)目用地的使用權(quán)取得方式主要有種，分別為租賃和出讓。實(shí)踐中根據(jù)各類光伏發(fā)電項(xiàng)目用地的實(shí)際用地土地利用現(xiàn)狀分類的不同，分別以租賃或出讓的方式取得對應(yīng)的土地使用權(quán)。

光伏方陣用地是光伏發(fā)電項(xiàng)目唯一的發(fā)電裝置，占地面積巨大，獲取本就緊缺的建設(shè)用地指標(biāo)具有很高難度且成本不劃算，所以一般是使用未利用地或在對土地不形成實(shí)際壓占、不改變地表形態(tài)、不影響農(nóng)業(yè)生產(chǎn)的前提下使用農(nóng)用地進(jìn)行建設(shè)，該部分用地一般是使用租賃的方式取得。

光伏發(fā)電項(xiàng)目中的變電站及運(yùn)行管理中心作為光伏發(fā)電項(xiàng)目重要的組成部分，參照《光伏發(fā)電站工程項(xiàng)目用地控制指標(biāo)》規(guī)定，光伏發(fā)電項(xiàng)目中的變電站及運(yùn)行管理中心用地為永久用地，地上建設(shè)有：生產(chǎn)建筑（包括升壓設(shè)備、變配電設(shè)備、變電站控制室等）；輔助生產(chǎn)建筑（包括光伏發(fā)電站中控室、計(jì)算機(jī)室、站用配電室、電工實(shí)驗(yàn)室、通信室、庫房、辦公室、會(huì)議室、停車場等）；生活服務(wù)設(shè)施（包括職工宿舍、食堂、活動(dòng)中心等）。變電站及運(yùn)行管理中心用地作為建設(shè)用地，根據(jù)《土地管理法》第五十四條規(guī)定，應(yīng)當(dāng)以出讓等有償使用方式取得。

集電線路用地、場內(nèi)道路用地和其他用地，本身占地面積比較小，且可以在不改變土地狀況和使用方式的情況下進(jìn)行建設(shè)，一般也是以租賃的方式取得用地。若光伏發(fā)電項(xiàng)目以架空線路架設(shè)集電線路的，其中的集電線路桿塔若屬于永久性建筑的，則該部分用地亦需要以出讓方式取得。

五、光伏發(fā)電項(xiàng)目用地成本構(gòu)成

通過第四部分對于光伏發(fā)電項(xiàng)目用地取得方式的介紹，我們可以知道，用地取得方式主要為租賃和出讓，以租賃方式取得用地的需要支付租金，以出讓方式取得用地的需要支付土地出讓金，由此可見租金和土地出讓金構(gòu)成了光伏發(fā)電項(xiàng)目用地的主要成本。

除了租金和土地出讓金這兩項(xiàng)顯性用地成本外，根據(jù)用地的權(quán)屬和利用現(xiàn)狀分類，還藏著兩個(gè)隱性用地成本支出，其分別是耕地占用稅和土地使用稅。

根據(jù)《耕地占用稅法》的規(guī)定，占用耕地、園地、林地、草地、農(nóng)田水利用地、養(yǎng)殖水面、漁業(yè)水域?yàn)┩恳约捌渌r(nóng)用地建設(shè)建筑物、構(gòu)筑物或者從事非農(nóng)業(yè)建設(shè)的，需要一次性繳納繳納耕地占用稅。光伏發(fā)電項(xiàng)目占用農(nóng)用地有兩種情形，一是沒有改變土地性質(zhì)且保持土地原狀及原有農(nóng)用地功能；二是改變了原土地用途，形成了建房或從事非農(nóng)業(yè)建設(shè)的。對于這兩種情形占用耕地是否要繳納耕地占用稅，以及繳納標(biāo)準(zhǔn)和計(jì)算方式等，各地稅務(wù)部門執(zhí)行情況并未統(tǒng)一。這就要求投資方在開發(fā)建設(shè)前，提前與ZF部門明確地類與稅種稅率，明確所選地塊應(yīng)繳耕地占用稅繳納標(biāo)準(zhǔn)及計(jì)算方式。

根據(jù)《城鎮(zhèn)土地使用稅暫行條例》規(guī)定，在城市、縣城、建制鎮(zhèn)、工礦區(qū)范圍內(nèi)使用土地的單位和個(gè)人，需要按年繳納土地使用稅。國稅總局和財(cái)政部目前并未針對光伏發(fā)電企業(yè)出臺專門的稅收優(yōu)惠規(guī)定，所以對于占用城鎮(zhèn)土地建設(shè)光伏項(xiàng)目是否需要繳納土地使用稅及繳納標(biāo)準(zhǔn)等問題，是由各地ZF和稅務(wù)部門進(jìn)行把握。這就給整個(gè)光伏發(fā)電項(xiàng)目的開發(fā)運(yùn)營成本帶來了很大的成本不可控性，對于土地使用稅的征收，投資方除了要像確認(rèn)耕地占用稅一樣提前與當(dāng)?shù)豘F和稅務(wù)部門確認(rèn)外，在與當(dāng)?shù)豘F簽訂的《土地租賃合同》中也可以特別約定，若所占土地后續(xù)稅務(wù)部門要求征收土地占用稅的，則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.