a few days ago, statistics from the inspection bureau of Yinchuan municipal tax bureau of the state administration of taxation showed that among the 102 randomly selected enterprises in 2025, the amount of farmland occupation tax and urban land use tax (hereinafter collectively referred to as the two taxes) paid by photovoltaic power generation enterprises was remarkable -2 photovoltaic power generation enterprises paid up to 0.126 billion yuan of farmland occupation tax, and 1 household paid up to 21.78 million yuan of urban land use tax, accounting for 64% of all the total.
This data not only reveals that there are some problems in the two tax declaration and payment of photovoltaic power generation enterprises, but also highlights the urgency and importance of strengthening the two tax collection and management of the industry.
The inspection department found that some photovoltaic power generation enterprises have problems such as non-declaration of two taxes, delayed declaration and payment, and inaccurate calculation. There are several main reasons for these situations.
First, the implementation of grass-roots collection and management is not in place. The grass-roots tax departments are weak in the collection and management of the two taxes, the verification and supervision are not comprehensive enough, the land information tracking and dynamic management mechanism is lacking, and the internal audit and supervision mechanism is not sound enough, which is prone to the phenomenon of non-collection. Some tax collection and management personnel do not have a deep understanding of the two tax policies and regulations, and their business operations are not skilled, resulting in inaccurate collection and management.
Second, taxpayers have a biased understanding of the policy. Enterprises have insufficient awareness of the policy, incomplete understanding of the tax policy, mistakenly confuse the agricultural light complementary project with the tax exemption policy, and think that there is no need to pay the farmland occupation tax. At the same time, enterprises confuse the concept of “cultivated land” in cultivated land occupation tax and urban land use tax, and do not know when to declare urban land use tax after acquiring land, resulting in failure to pay timely and accurately.
Third, departmental collaboration and information sharing are not smooth. The poor information sharing between the tax department and the natural resources, finance and other departments makes it impossible to timely grasp the land use information of photovoltaic power generation projects and some land use information, which affects the definition of tax scope and tax calculation.
Four is the impact of industry specificity. There are various types of land for photovoltaic projects, differences in land taxation standards of different nature, common mixed land use by enterprises, and difficulties in accurately defining and accounting for various types of land area, resulting in inaccurate declarations. The project has a long period from project initiation to operation, and the land use situation changes with the progress of the project during the construction process, and the enterprise has not adjusted the declaration in time. At the same time, long-term financial pressure causes enterprises to delay paying taxes or deliberately under-report taxes.
In this regard, the tax department should strengthen the daily inspection and field verification. Regularly conduct on-site inspections of photovoltaic power generation companies to understand their operating conditions and project land use, and promptly discover and correct problems in tax payment. In response to doubts, telephone verification and on-site verification are carried out in conjunction with the scope of urban land use tax.
Strengthen policy advocacy and guidance. Organize photovoltaic power generation enterprises to hold a policy seminar, focusing on the interpretation of the two tax regulations, preferential conditions and payment time. Production of the Industry Tax Policy Q & A Manual to clarify the reporting process, data requirements and risk points. Through the tax website, WeChat public number and other platforms to publish interpretation articles and video tutorials.
Improve the departmental collaboration mechanism. Establish a data sharing platform, connect with natural resources, finance and other departments, and regularly obtain information on enterprise land approval and nature changes. Jointly carry out on-the-spot verification of doubtful enterprises, compare land ownership certificates, contracts and declaration data, and accurately determine the amount of tax payable.
Strengthen the construction of grass-roots collection and management team. Regularly organize grass-roots tax collection and management personnel to participate in the two tax policies and regulations, business operation training, improve the level of business and law enforcement capabilities.
