Legal basis: Article 24 of the Regulations for the Implementation of the Land Administration Law of the People's Republic of China. Construction projects that really need to occupy agricultural land outside the scope of construction land for cities, villages and market towns as determined in the national land space planning shall be approved by the State Council. If the occupation of permanent basic farmland is not involved, it shall be approved by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government authorized by the State Council or the State Council. Specifically, it shall be handled in accordance with the following provisions: (1) Before the construction project is approved, or before and after the filing, the competent department of natural resources shall review the land use matters of the construction project and put forward the pre-trial opinions on the land use of the construction project. Construction projects need to apply for the issuance of site selection opinions, which should be issued by the pre-trial and site selection opinions of construction projects. (two) the construction unit to the construction project approval, approval or filing documents, to the city and county people's government for construction land. The municipal and county people's governments shall organize the natural resources departments to prepare plans for the conversion of agricultural land, and submit them to the people's governments with the approval authority for approval; If it should be approved by the State Council according to law, it shall be reported by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government after examination. The agricultural land conversion plan should focus on whether it conforms to the national spatial planning and the annual land use plan and the situation of supplementing cultivated land. Involving the occupation of permanent basic farmland, it should also explain the necessity, rationality and feasibility of occupying permanent basic farmland. (three) after the approval of the agricultural land conversion plan, the municipal and county people's governments shall organize the implementation.