According to Article 4 of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Tax Policies Concerning the Management of College Students' Apartments and Dining Rooms (Caishui [2013] No.83), the income from providing catering services for college students' canteens is exempt from business tax.

Therefore, there is no need to pay business tax, but if it is contracting, it is necessary to collect income tax (individual tax or enterprise income tax) according to regulations.