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【单选题】
某市W房地产开发公司(以下简称W公司)拟建一经济适用住房小区,需H乡征用40公顷基本农田以外的耕地。W公司在小区建过程中,经过市场调研,决定调整最初确定的开发方案,在部分住宅用地上建造一大型商场;委托中介服务机构代理销售经济适用住房,并向G购客户提供住房公积金贷款服务。W公司开发大型商场时,以商场在建工程抵押贷款方式弥补工程建设不足;在商场投入使用时,W公司将商场底层出租给F公司,租期5年。商场开业一年,W公司由于还贷,将商场整体出售给S公司。 请回答下列问题: W公司如何才能合法占用该小区的土地?
A.
向规划管理部门申办建设用地规划许可证和建设工程规划许可证后,再经项目所在地市政府办理农用地转用及征地审批手续,交纳相关费用后,向土地管理部门办理土地使用权划拨手续
B.
向规划管理部门申办建设用地规划许可证和建设工程规划许可证后,办理农用地转用审批,并向项目所在地省人民政府办理征地审批手续,交纳相关费用后,向土地管理部门办理土地使用权出让手续
C.
向规划管理部门申办建设用地规划许可证和建设工程规划许可证后,办理农用地转用审批,并经国务院办理征地审批手续,交纳相关费用后,向土地管理部门办理土地使用权出让手续
D.
规划管理部门批准建设用地规划申请后,经国务院批准办理农用地转用手续,交纳相关费用后,向土地管理部门办理土地使用权划拨手续
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