There are two main differences between entrusted construction and self-development: first, the project establishment, that is, the project establishment letter of 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 have been looking for the policy basis for this issue for a long time, and I have not found any specific documents, but I can find policy support in the Provisional Regulations on Business Tax and Detailed Rules in combination with accounting standards.