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How to deal with the contract fee of school canteen?
The contracting fee for school canteens is handled by the school: the contracting fee charged by the school should be taxed according to the sales of intangible assets. According to the Regulations on Hygienic Management of School Dining Rooms and Students' Group Dining (DecreeNo. Ministry of Education 14), the income from providing catering services for teachers and students in colleges and universities is exempt from value-added tax.

Full-time nursing contract mode:

Owner: Provide the existing site (including operation room, warehouse, etc.). ) and accommodation, or set certain food standards for employees according to the actual situation of the factory.

Contractor: responsible for investing in equipment. The duration of the contract is determined according to the investment (at least three years). If the contract is not renewed upon expiration, the kitchenware can be purchased or transferred to the next operator by the manufacturer at an appropriate price at an annual depreciation. Responsible for prepaying meals, purchasing raw materials, processing and making, and ensuring the timely provision of quality catering services.

Responsible for labor, cleaning costs, water and electricity, fuel, loss transportation management and other related expenses. Provide dining cards (including IC cards). Diners can eat with a card and pay the bill once a month.

School canteen contract fee school semi-commissioned contract mode;

Owner: Provide the existing site (including operation room, warehouse, etc.). ), accommodation, kitchen equipment, facilities, tableware, kitchen utensils, water, electricity, fuel, or make other decisions according to the actual situation of the factory.

Contractor: responsible for providing labor services, cleaning fees, wear and tear, maintenance, industrial injury insurance, welfare, labor insurance supplies and other expenses.

Responsible for purchasing, cooking and management, provide chefs according to your company's taste requirements, and provide quality catering services.

Meals can be paid in advance. Diners can eat with a meal card and implement a flexible way of spending first and then paying. According to the actual number and denomination of meal cards issued, it will be settled once a month.