Is the contracted school canteen exempt from value-added tax

The contracted school canteen is exempt from value-added tax. Provisions on whether rural school canteens can be contracted

catering service enterprises with industrial and commercial business licenses, legal person qualifications and business licenses; Or the original contractors and individuals who have the business ability and management reputation and passed the evaluation of the contract period. ISO certified catering service enterprises are preferred. Basic requirements for contracted operation 3.1 The contractor shall operate in strict accordance with the management requirements of the Detailed Rules for the Implementation of Canteen Management, and undertake to follow the specific provisions of the Detailed Rules. 3.2 In order to ensure the hygiene and safety of the feed in the canteen, the school gradually implements the unified bidding and fixed-point purchase and goods standards for rice, noodles, edible oil, meat and vegetables in each canteen, and the evaluation team is composed of canteen operators and management offices to determine the fixed-point suppliers and goods standards. In principle, the goods standards must reach the above-average quality of each item. The above materials are not allowed to be purchased from non-designated suppliers or below the required standards. 3.3 Other Management Requirements 3.3.1 Contractors must be civilized and law-abiding, and consciously accept and obey the management of relevant departments of the school and relevant administrative organs. 3.3.2 Strictly review the employees, who must meet the employment conditions stipulated by the state, reach the legal age, and hold their ID card, employment permit, temporary residence permit for floating population, family planning certificate and health certificate of catering practitioners. 3.3.3 The education and management of employees must be strengthened, and illegal activities such as pornography, gambling and drugs are strictly prohibited in the school. 3.3.4 Contractors must assist schools to do a good job in family planning, and those who violate family planning shall not be employed. Main indicators and requirements of contracted operation 4.1 The bidders put forward bidding quotations for the three items respectively. 4.2 The bidders shall conduct on-the-spot investigation within the specified time, calculate the bid price, and write the Bidding Plan according to the provisions of the Bidding Requirements. 4.3 According to the area and scope of the selected subject matter, the bidders shall submit to the school property preservation fund every month, and the amount shall be bid by the bidders. When bidding, the bidder shall pay a unified quotation of 11,111 yuan per year. 4.4 After winning the bid, the off-campus contractors who enter for the first time must pay the performance bond and property deposit to the school at the time of signing the contract. Each bid of the first to third bids is 511,111 yuan, and the performance bond and property deposit paid by the successful bidders of the existing contractors with business reputation are given appropriate concessions. 4.5 Upon the expiration of the contract, the performance bond will be returned to the contractor without interest. If the contractor violates the rules, Party A has the right to deduct the deposit to compensate the economic losses suffered by the school. 4.6 Contractors should try their best to employ existing temporary workers to ensure the stability of school life order in the short term. 4.7 The computerized food selling system is a modern management method, which has the advantages of sanitation, convenience, quick checkout, prevention of loopholes and convenience for inquiring about students' dining situation. After contracted operation, the "Campus Card" must be used uniformly, and the specific requirements are as follows: 4.7.1 The computer system cash register is equipped according to regulations, and the contractor pays the rent to Party A on a monthly basis for each 51 yuan. Pay in full for 11 months throughout the year, and pay it to the Finance Department of Party A together with other payables before the 5th of the following month. If the receiver is artificially damaged, the contractor shall be responsible for compensation. 4.7.2 The deposits of student dining cards are uniformly deposited in the special account of one-card bank. According to the turnover of the contractor, 99.5% of the turnover is transferred back to the contractor by China Network Center as working capital every ten days. China Network Center charges 1.5% of the total business of each canteen as the maintenance and management fee of the "one card" system. 4.7.3 The enrollment, deposit, card replacement and graduation of student dining cards are managed by the China Network Center of the school. 4.8 The water and electricity charges shall be collected by the school according to the actual amount, and settled by the school hydropower center to the contractor. Other relevant provisions 5.1 Before contracting operation, the relevant departments of the school will be asked to evaluate the existing devices, kitchen utensils and other properties, which will be confirmed by the contracting operator. After the expiration of the contract, the equipment and kitchen utensils should be returned to the school completely after the contract operation relationship is terminated. If there is any damage or loss, compensation should be made according to the price. 5.2 During the contract period, the contractor's modification of the infrastructure, facade and interior decoration of the business premises shall be reported to the school for approval before implementation, and the expenses shall be borne by the contractor. Upon the expiration of the contract, the contractor is not allowed to dismantle or change the original project. 5.3 During the contracted operation period, the expenses for the maintenance of devices and the updating and acquisition of kitchen utensils shall be borne by the contractor. 5.4 The contractor shall be responsible for the physical examination and accreditation of the hired personnel, as well as various fees collected by relevant departments in accordance with the law. 5.5 The social security fee for employing temporary workers shall be paid by the contractor to the relevant municipal departments, and the endowment insurance for regular workers shall be paid by the school. 5.6 The relevant departments of the school will regularly organize teachers, students and employees to evaluate the food situation (secret ballot, and the contractor must participate in the voting process). If it fails to meet the prescribed standards, the contractor shall be ordered to make rectification within a time limit. If it fails to meet the standards within the time limit, it will be fined 5111-11111 yuan according to the seriousness of the case. If the assessment fails for more than three times every year, Party A has the right to terminate the contract and deduct 21% of the deposit. 5.7 Contractors must strictly implement the Food Hygiene Law, the Measures for the Hygiene Management of School Dining Rooms and Students' Group Dining in Guangdong Province, the Food Hygiene Requirements and other relevant food hygiene regulations to prevent food accidents, do a good job in safety production and fire prevention, and prevent major accidents, otherwise all responsibilities (including legal responsibilities) shall be borne by the contractor, and all losses of the school shall be compensated. 5.8 The contractor must abide by the school schedule, and the business hours at night shall not exceed 23: 11, after 3: 11 at noon and after 21: 11 at night, the audio and television in the business premises shall be turned off on time, which shall not affect students' study and rest. 5.9 Each canteen must be equipped with a full-time health and safety supervisor with considerable professional knowledge, who is responsible for the health and safety supervision in the production process of the canteen, conduct comprehensive supervision according to relevant laws and regulations, be responsible to the contractor, and accept the business guidance of the food supervision center. 5.11 The contractor must operate legally within the scope specified in the bidding business premises. Process, produce and sell according to the process of processing, production and sales specified by Party A.. 5.11 The contractor shall pay the school fees and rents according to various regulations before the 5th day of the following month. If the fees are not paid within the time limit, an overdue fine of 1.5% shall be charged for each day overdue. 5.12 If the participants think that the contract period needs to be extended, they can put forward a plan. This answer is recommended by Wei Chao, an expert in social and people's livelihood classification. According to what tax items, VAT is levied

For small-scale VAT taxpayers, the rate of VAT collection is 6% for small-scale taxpayers (non-commercial) and 4% for small-scale businesses. The tax rate of business tax is determined according to the tax items, ranging from 3% to 21%. The business tax rate is 5%. Value-added tax is generated when goods are purchased or sold. Value-added tax and business tax are two independent and cannot be crossed, that is, the tax paid: no business tax is paid when the value-added tax is paid, and no value-added tax is paid when the business tax is paid.

1. The scope of collection is different: sales of real estate, provision of services (excluding processing, repair and repair) and transfer of intangible assets are subject to business tax. Sales of movable property, provision of processing, repair and repair services are subject to value-added tax.

2. The tax basis is different: value-added tax is an extra-price tax. Therefore, when calculating the value-added tax, the income including tax should be converted into income excluding tax first, that is, the income for calculating the value-added tax should be income excluding tax. The business tax is directly multiplied by the income tax rate. Issue of special VAT invoice for contracted operation?

no, enterprise 1 and enterprise 2 only have the right to use the machinery and equipment of the factory building, but not the ownership; Thirdly, the transformer usually belongs to enterprise A, mainly depending on the contract of canteen management made by the power department.

Actually, the contract is just a formality. It is mainly for your employees to reach an agreement with each other according to the current price and kitchen equipment.

How to contract the school canteen? Management and operation?

The contracting of school canteens requires a contract, which includes the contents of the negotiation between Party A and Party B.. In the specific process of contracting canteens, we need to pay attention to the following points: First, food safety and quality, which concerns people's health and safety, so we should not be careless. Second, contracting a canteen is like knowing how to make a profit in business. You can give people a good impression by increasing the variety and weight of food and cleaning the place. Thirdly, some activities can be held during festivals.

The management of the canteen is also learned, so we should accumulate more and learn more in specific work. Is VAT levied on canteen outsourcing after the reform of private schools < P > Educational services provided by schools with academic qualifications are exempt from VAT, including the income from canteen outsourcing.

private schools are exempt from value-added tax if they meet the requirements of "academic education".

1. Academic education refers to the form of education in which the educated enter schools or other educational institutions approved by the relevant state departments after passing the national education examination or other admission methods stipulated by the state, and obtain the academic certificates recognized by the state. Specifically, it includes:

(1) Primary education: ordinary primary schools and * * * schools.

(2) Junior secondary education: general junior high school, vocational junior high school and adult junior high school.

(3) Higher secondary education: ordinary high schools, adult high schools and secondary vocational schools (including ordinary secondary schools, adult secondary schools, vocational high schools and technical schools).

(4) Higher education: general undergraduate, adult undergraduate, online undergraduate, postgraduate (doctor, master), higher education self-study exam, higher education diploma exam.

2. Schools engaged in academic education refer to:

(1) ordinary schools.

(2) all kinds of schools established with the approval of the education administrative department of the people at or above the prefecture (city) level or at the same level and recognized by the state.

(3) Technical schools and advanced technical schools approved by the administrative department of human resources and social security at or above the provincial level.

(4) Technician College approved by the provincial people.

The above schools all include private schools engaged in academic education that meet the requirements, but do not include educational institutions that are not recognized by the state, such as vocational training institutions.

3. The income from providing educational services exempted from value-added tax refers to the income from providing academic education services to registered students included in the prescribed enrollment plan, including: the income from tuition fees, accommodation fees, textbook fees, homework fees, examination registration fees, and the income from providing catering services in school canteens. Other income, including sponsorship fees and school selection fees charged by schools in various names, does not belong to the scope of exemption from VAT.

The school canteen refers to the school canteen managed in accordance with the Regulations on Hygienic Management of School Canteen and Students' Collective Dining (Order No.14 of the Ministry of Education). The legal effect of whether internet cafes can be contracted for operation

At present, the National People's Congress has not formulated and promulgated legal norms for the management of internet cafes in China; At present, the normative legal files that come into effect mainly include the Regulations on the Administration of Internet Service Sites promulgated by the State Council (2112) and the Notice on Relevant Issues Concerning the Management of Internet Cafes jointly released by the Ministry of Culture, the State Administration for Industry and Commerce and the Ministry of Public Security. The State Council's "Regulations on the Administration of Internet Service Business Places" belongs to administrative regulations and is an important part of the national legal system; The Notice on Issues Related to the Management of Internet Cafes issued by the three ministries and commissions is a departmental regulation and has legal effect. Is the object of the contract of contracted operation an act of contracted operation?

The object in legal sense refers to the fact that the object

is contracted for a piece of land in the management contract, which is the difference between the object's community management and contracted management

Community management is also called lease management, so the difference between lease management and contracted management is as follows:

Contract management and lease management are two different modes of operation. Although they have similarities and compatibility in the separation of rights, they are still different in some aspects: <

contract management is based on certain production and operation tasks, and the objects are operating results; Lease operation is based on the transfer of the use right of assets and the management right of enterprises, and the object is assets.

second, the degree of separation between ownership and management right is different.

Contracted operators have the rights of production and operation, personnel and labor management, rewards and punishments for employees, etc., but these rights are exercised under the certain control of the superior administrative department, and their autonomy is incomplete; The degree of separation of the two rights in leasing operation is more thorough, and the enterprise is no longer an appendage of the administrative department. The operator not only has the right to set up the enterprise organization, the right to distribute income, the right to make decisions on production and operation, the right to hire and dismiss employees, etc., but also can adjust the business direction of the enterprise according to market demand and go through the formalities of change registration in accordance with relevant state regulations.

third, the risks borne by operators are different.

when the contractor fails to complete the task, he will only be investigated for administrative responsibility and economic responsibility according to the seriousness of the case. Such as appropriate withholding of wages and bonuses; Lease operators implement property guarantee. The lessee must issue a certain proportion of cash as a guarantee with the leased property, or a guarantor with the same property as the guarantee. In terms of rights and interests, risks and motivation, it is higher than contracted management.

fourth, the ownership of corporate retained profits is different.

The newly-added assets formed by after-tax profits of the contracted enterprises still belong to the enterprises, not to the individual contractors; The value-added part of the assets formed by the lessee during the lease operation is wholly or partially owned by the lessee.

V. Different names for conducting business with foreign countries

A lease contract generally means that one party leases the other party's premises to conduct business activities in its own name and pays a certain rental fee.

A contract is that one party engages in business activities in the name of the other party and pays a certain contract fee.