There are two main types of fees for PV power station land:
1. Land use money
The state transfers the land use rights in two ways: transfer or transfer. In addition, the enterprise can also use the land in a rented way. The expenses incurred for the acquisition of this land use right may be collectively referred to as land use fees (land transfer fees and land lease payments corresponding to transfer and lease methods, respectively), and the transfer method is generally allocated free of charge.
Land use gold has unified collection standards in all provinces, municipalities, and regions, and has a relatively constant impact on project revenue. We will not introduce one by one here.
2. Land use tax
Land use tax is based on the scope of the land as the object of taxation, the actual area of ​​land used as a tax standard, according to the amount of tax on the right to use land ownership units and individuals levied an act tax. According to our project experience, the land acquired by the transfer method also needs to pay the land use tax.
The land use tax is levied as follows:
General photovoltaic power plants are built in four types of areas. From the above table, it can be seen that the annual taxation rate for the collection of land use tax varies from 0.6 yuan to 12 yuan per square meter, with a large span, which affects the uncertainty of the revenue of photovoltaic power plants. Also larger. Let's take a look at the impact of land use tax on project income.
Measure
(a) Prerequisites:
1, the average annual full-time is 1300h;
2, static investment 9000 yuan / W;
3. The on-grid tariff is calculated according to the on-grid tariff of PV power station in the second-class resource zone of 0.95 yuan/kWh;
4. The land occupation index is calculated according to 0.25km2/10MW;
5. Other fees are considered under normal conditions.
(b) Measurement results
In accordance with the land use tax of 0 yuan, 0.6 yuan, 12 yuan divided into the program one, program two, program three for economic benefits, the results are as follows.
From the table, it can be seen that the project itself has a good return, and the internal rate of return on capital is 15%. All indicators are above the industry benchmark rate of return. When considering the land use tax, the results measured at the lowest cost and the highest cost are far apart, even within the same level of land use tax.
1. When the minimum fee is taken as 0.6 yuan/m2/year, the internal rate of return on capital is reduced by 0.76%, which is equivalent to a decrease in electricity price of 0.015 yuan/kWh. The impact on project revenue is small, and the indicators are still in the industry benchmark rate of return. the above;
2. When the fees are calculated according to the highest rate of RMB12/m2/year, the internal rate of return on capital is reduced by 14.71%, which is equivalent to a reduction in electricity price of RMB0.29/kWh. This has a greater impact on project revenue, and the indicators have not reached the industry benchmark rate of return. .
Therefore, it is recommended that all regions consider the appropriate land use tax in accordance with local land use planning and photovoltaic power generation project construction planning, and on the premise of rational land use and active promotion of the smooth implementation of photovoltaic power generation projects.
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