Hello, this is based on income to calculate personal income tax.

School canteens provide catering services to teachers and students and the income they earn is self-managed and is exempted from business tax;

If they also provide catering services to the community and the income they earn, this part of the income is subject to business tax according to the current regulations;

If they are contracted to operate outside the community, the contracting fees are in principle subject to business tax according to the "services" tax item;

It is not necessary to pay business tax according to the "services" tax item. "




I, self-employment, does not constitute a business tax obligations.

According to September 2011, Cai Shui [2011] No. 78 Ministry of Finance, State Administration of Taxation "on the operation of college student apartments and canteens related tax policy notice" (not repealed), which Article 4 provides:

The income obtained from the provision of food and beverage services for college teachers and students by college student canteens is exempted from business tax.

Second, contracting constitutes a business tax obligation

1, the two sides signed a contract, the enterprise or part of the assets of the enterprise contract, the contractor to the contractor contracting fees charged by the "service industry" tax levied business tax.

2. If the contracting fee charged by the contracting party meets the following three conditions at the same time, it belongs to the internal distribution behavior of the enterprise and is not subject to business tax.

(1) the contracting party operates in the name of the contracting party, and the contracting party bears the related legal responsibility;

(2) the business income and expenditure of the contracting party are all included in the financial accounting of the contracting party;

(3) the distribution of benefits between the contracting party and the contracting party is based on the profit of the contracting party.

3. The contractor is exempted from business tax if it serves only the teachers and students of that school. Cafeteria here refers to the school's own cafeteria, contracted cafeteria and the socialization of university logistics after the entity exclusively for students to provide dining services.

4. Individual contractors should pay personal income tax according to law.