1 The canteen provides catering services directly to faculty and students, not for profit. According to the provisional regulations on business tax, business tax is exempted. Food provided to the outside world is subject to business tax.

2 if the supermarket opened by the school is contracted to an individual, the contractor shall pay personal income tax; If the accounting is unified by the school, the school is the taxpayer and must pay VAT according to the regulations.

Local tax professionals answered.