According to the law, the state protects cultivated land, strictly controls the conversion of cultivated land to non cultivated land, and implements a compensation system for cultivated land occupation. 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. Within the scope of construction land for cities, villages and market towns determined in the general plan for land use, cultivated land occupied for the implementation of urban planning and village and market town planning, as well as energy, transportation, water conservancy, mining, military facilities and other construction projects outside the scope of urban construction land determined in the general plan for land use, the municipal and county people's governments Rural collective economic organizations and construction units shall be responsible for reclaiming cultivated land in accordance with the law; Where there is no condition for reclamation or the cultivated land reclaimed does not meet the requirements, the reclamation fees shall be paid in accordance with the provisions of provinces, autonomous regions and municipalities directly under the Central Government.
 Legal basis
 Article 31 of the Regulations for the Implementation of the Land Administration Law of the People's Republic of China protects cultivated land, strictly controls the conversion of cultivated land to non cultivated land, and implements a compensation system for cultivated land occupation. 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. Article 16 Within the scope of land used for construction in cities, villages and market towns as defined in the general plan for land use, cultivated land occupied for the purpose of implementing urban planning and village and market town planning, as well as for construction projects such as energy, transportation, water conservancy, mines and military facilities outside the scope of land used for urban construction as defined in the general plan for land use, the municipal and county people's governments Rural collective economic organizations and construction units shall be responsible for reclaiming cultivated land in accordance with the provisions of Article 31 of this Law; Where there is no condition for reclamation or the cultivated land reclaimed does not meet the requirements, the reclamation fees shall be paid in accordance with the provisions of provinces, autonomous regions and municipalities directly under the Central Government.