What is an agricultural-photovoltaic complementary power generation project?

The photovoltaic power generation project with complementary agriculture and light is a project with complementary agriculture and light, complementary forest light and complementary fishing light. According to the Opinions, when the photovoltaic composite project uses agricultural land other than permanent basic farmland to lay a photovoltaic phalanx, except for the substation, operation management center and pile foundation land, the nature of the remaining agricultural land in the phalanx remains unchanged, and no approval for agricultural land conversion is required.

Lack of clear policies:

At present, there is no direct definition of farmland occupation tax for photovoltaic composite projects. Most places do not object to photovoltaic enterprises occupying agricultural land to build office buildings, substations, sidewalks and other ancillary facilities, and should pay taxes according to local applicable taxes. However, there are great differences on whether the farmland (agricultural land) occupied by photovoltaic arrays in photovoltaic composite projects should be taxed.

Facing the consultation of related enterprises, the answers and explanations of grass-roots tax authorities are different, and the two sides are controversial. Taxpayers and grass-roots tax authorities have a strong demand for clear policy basis.