Does the cost of land acquisition include the balance of cultivated land occupation and compensation?

Not included. According to the query method, the cost of land acquisition does not include the balance fee and compensation fee of cultivated land occupation and compensation, but the cost of land itself. The balance fee of cultivated land occupation and compensation is due to the change of land use, which leads to the decrease of cultivated land area. The balance fee of cultivated land occupation and compensation is paid to make up for this loss.