“甲供工程”与“委托加工”是两个性质不同的税收概念:“甲供工程”是指全部或部分设备、材料、动力等由工程发包方自行采购或者支付价款的工程,是一种特殊的建筑工程;“委托加工”是指由委托方提供原料或者主要材料,受托方只代垫部分辅助材料,按照委托方的要求加工货物并收取加工费的活动。两者既有相同之处又具有不同特性,分析两者适用的增值税政策,既有利于税务部门征税,也有利于纳税人 “A for the project ” and “commission processing ” are two different tax concepts: “A for the project ” refers to all or part of the equipment, materials, power, etc. by the engineering outsourcing side to purchase or pay the price Of the project, is a special construction project; “commission processing ” refers to the entrusting party to provide raw materials or main materials, the trustee only pad some auxiliary materials, according to the request of the commissioning of the processing of goods and processing fee activities . The two have both the same characteristics and different characteristics. Analyzing the two applicable VAT policies is not only beneficial to the tax department but also to the taxpayer