How to understand the balance of cultivated land occupation and compensation

The balance of cultivated land occupation and compensation refers to how much cultivated land is occupied by construction, and how much cultivated land with the same quantity and quality should be supplemented by local people's governments. The occupying unit shall be responsible for reclaiming cultivated land corresponding to the quantity and quality of cultivated land occupied; If there are no conditions for reclamation, land reclamation fees shall be paid in accordance with the law, which shall be used exclusively for reclamation of new cultivated land. The balance of cultivated land occupation and compensation is the legal obligation of units and individuals occupying cultivated land.

First, why should we adjust the balance of cultivated land occupation and compensation?

The Notice of the People's Government of Zhejiang Province on Further Strengthening the Management of the Balance of Occupation and Compensation of Cultivated Land stipulates: "Cities (counties, districts) that need to transfer the indicators of supplementary cultivated land due to insufficient indicators of the balance of local cultivated land occupation and compensation may formulate a unified settlement standard for the indicators of supplementary cultivated land occupied by local construction projects according to the standard of cultivated land reclamation fees and the structure and quantity of indicators of supplementary cultivated land." ; According to the Notice on the Measures for the Administration of the Collection of Cultivated Land Reclamation Fees, "the construction units and individuals who have obtained the land consolidation indicators in a paid way may transfer them to the standard of cultivated land reclamation fees according to the indicators, and offset the cultivated land reclamation fees with paid adjustment fees. If it is insufficient to offset, the insufficient part should be paid. " . Considering the balance of cultivated land occupation and compensation funds, in addition to collecting cultivated land reclamation fees, the city has set aside the index fee for the balance of cultivated land occupation and compensation for the sold agricultural land, and unified the cultivated land reclamation fees and the index fee for the balance of cultivated land occupation and compensation into the collection of supplementary cultivated land index fees, and adjusted the charging standards accordingly.

2. What is the charging standard for the balance of cultivated land occupation and compensation?

State-owned land occupying basic farmland and standard farmland is levied according to the standard of 200 yuan/square meter, and other cultivated land is levied according to 150 yuan/square meter; Allocated land and collective land occupying basic farmland and standard farmland shall be levied according to the standard of 150 yuan/square meter, and those occupying other cultivated land shall be levied according to 90 yuan/square meter.

3. What is the exemption scope of cultivated land occupation and compensation balance?

Increase or decrease linked projects in the new rural resettlement housing and community public infrastructure land, as well as surplus indicators of the supply of state-owned construction land, does not exceed the increase or decrease linked turnover indicators issued by the department of land and resources, excluding new construction land paid use fees, do not pay supplementary cultivated land index fees. If the linked indicators are adjusted, the adjustment cost will be included in the land use cost. The implementation of rural housing renovation and construction, farmers use collective land to build new houses or transform their own houses to occupy cultivated land, and do not pay the supplementary cultivated land index fee.

4. How to collect the balance fee of cultivated land occupation and compensation?

Income paid in full into the financial accounts, the implementation of "two lines of revenue and expenditure" management.

Legal basis:

Land Management Law of the People's Republic of China

Article 30 The State protects cultivated land and strictly controls the conversion of cultivated land into non-cultivated land.

The state practices a compensation system for the occupation of cultivated land. Non-agricultural construction approved the occupation of cultivated land, in accordance with the principle of "how much is occupied, how much is cultivated", the unit occupying cultivated land is responsible for reclaiming cultivated land equivalent to the quantity and quality of cultivated land occupied; If there are no conditions for reclamation or the cultivated land does not meet the requirements, the cultivated land reclamation fee shall be paid in accordance with the provisions of provinces, autonomous regions and municipalities directly under the Central Government, which shall be used exclusively for reclamation of new cultivated land.

The people's governments of provinces, autonomous regions and municipalities directly under the Central Government shall formulate plans for the reclamation of cultivated land, supervise the units occupying cultivated land to reclaim cultivated land according to the plan or organize the reclamation of cultivated land according to the plan, and conduct inspection and acceptance.