The obligatory payer of cultivated land reclamation fee is the land use unit that occupies cultivated land. Cultivated land reclamation fee is generally 10 to 20 yuan per square meter. If the State Council approves to occupy cultivated land in the basic farmland protection zone, an additional 15 yuan per square meter will be charged. 60% of the cultivated land reclamation fee is reserved for the county level responsible for supplementing the cultivated land, and 20% of it is handed over to the province and the city as a unified adjustment to achieve the goal of balance between occupation and compensation.
 Legal basis: Article 30 of the Land Administration Law of the People's Republic of China protects cultivated land and strictly controls the conversion of cultivated land to non cultivated land. The State implements a system of compensation for occupation of cultivated land. If the cultivated land is approved to be occupied for non-agricultural construction, the unit occupying the cultivated land shall be responsible for reclaiming the cultivated land equivalent to the quantity and quality of the occupied land in accordance with the principle of "reclaiming as much as possible"; Where there is no condition for reclamation or the cultivated land reclaimed does not meet the requirements, the land reclamation fees shall be paid in accordance with the provisions of provinces, autonomous regions and municipalities directly under the Central Government, and the funds 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 reclamation of cultivated land, supervise the units occupying cultivated land to reclaim cultivated land according to the plans or organize reclamation of cultivated land according to the plans, and conduct acceptance inspection.