People's Republic of China (PRC) State Taxation Administration of The People's Republic of China entrusted agent construction tax policy explanation, my unit signed a contract with the government, my unit is responsible for project supervision, There are two main differences between entrusted construction and self-development: first, the project is approved, that is, the letter of approval from the National Development and Reform Commission, and who is the subject of the five certificates; Second, the source of funds in the development process should be borne by the entrusting party, not by the entrusted party; Third, the ownership of the project results should belong to the entrusting party.

I've been looking for a policy basis for this problem for a long time, and I haven't found any specific documents, but I can find policy support in the provisional regulations and detailed rules on business tax combined with accounting standards.