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六、代建工程和提供劳务收入的纳税调整在此方面,会计和税法的规定基本上是一致的,惟一的区别是:对于开发企业在代建工程、提供劳务过程中节省的材料、下脚料、报废工程或产品的残料等,如按合同规定留归开发企
In six, construction projects and provide labor service income tax adjustment In this regard, accounting and tax law is basically the same, the only difference is: for the development of enterprises in the construction projects, providing labor services in the process of saving, scraps , Scrap or remnants of products, such as the contract to stay in the development of enterprises