The main work done by China * * * in the hygiene supervision of catering industry includes: First, strengthen the supervision of catering industry, formulate and implement the Measures for the Administration of Food Hygiene in Catering Industry, Hygienic Standards for Catering Industry and Collective Dining Distribution Units, Measures for the Administration of Food Hygiene Permit, and Provisions for the Administration of Food Permit in Catering Industry, and strengthen the supervision of catering links.
The second is to promote the catering industry and canteens to fully implement the quantitative classification management system for food hygiene supervision, and improve and strengthen the monitoring system for food pollutants and food-borne diseases. The third is to intensify the crackdown on illegal and criminal acts, investigate and deal with major cases, and inform the society in a timely manner.
Fourth, strengthen school hygiene, formulate Measures for Hygienic Supervision of Students' Collective Dining, Regulations on Hygienic Management of School Canteen and Students' Collective Dining, and Interim Provisions on Administrative Responsibility Investigation of School Food Poisoning Accidents, and deploy and carry out special inspections on food hygiene and drinking water hygiene in schools nationwide to prevent food poisoning and intestinal infectious diseases. The fifth is to carry out food risk assessment and scientifically release food safety early warning and assessment information.
2. What legal obligations should catering service providers undertake?
The main legal obligations of catering service providers are:
First, apply for and obtain the Catering Service Permit in accordance with the regulations, operate according to the permitted scope, and hang or place the Catering Service Permit in a prominent position in the catering place;
The second is to establish and improve the food safety management system, with full-time or * * * food safety management personnel to manage employees according to law;
The third is to establish a ticket system for incoming inspection and evidence collection of food, food raw materials, food additives and food-related products; Purchase from food production units and wholesale markets. , should review, obtain and save the supplier's relevant licenses and product certificates; If purchasing from a fixed supplier or supply base, the qualification certificate of the supplier or supply base, the supply list, etc. Should be checked, obtained and retained; Buy from supermarkets, farmers' markets, individual merchants, etc. , should obtain and save the purchase list;
The fourth is to establish a procurement record system for food, food raw materials, food additives and food-related products. The purchase record shall truthfully record the product name, specification, quantity, production batch number, shelf life, supplier name and contact information, purchase date, etc., or keep the purchase documents containing the above information. According to the product variety and purchasing time, arrange purchasing records and related materials in an orderly manner and keep them for future reference. The retention period of records and bills shall not be less than 2 years;
Fifth, it is forbidden to purchase, use and manage the food specified in Article 14 of the Supervision Measures;
Sixth, purchase, preserve and use food additives in accordance with relevant state regulations and food safety standards. Food additives shall be stored in special cabinets and other facilities, marked with the words "food additives", properly kept, and a ledger shall be established;
Seventh, strictly abide by the food safety operation norms for catering services formulated by the US Food and Drug Administration;
Eighth, when the food and drug supervision and administration department conducts sampling inspection according to law, the sampled catering service providers shall cooperate with the sampling inspection and truthfully provide information such as the source, quantity, storage location, inventory, sales volume and relevant tickets of the sampled samples;
Nine is to formulate a food safety accident disposal plan, regularly check the implementation of various food safety precautions, and eliminate hidden dangers of food safety accidents in time;
Ten is to deal with food safety accidents according to law.
3. Small-scale catering shops set up legal knowledge
You should apply to the Food and Drug Administration for a catering service license with relevant materials, and then apply to the Industrial and Commercial Bureau for a business license.
Refer to laws and regulations: Article 29 of the Food Safety Law The state implements a licensing system for food production and operation. Those who engage in food production, food circulation and catering services shall obtain food production licenses, food circulation licenses and catering service licenses according to law.
A food producer who has obtained a food production license does not need to obtain a food circulation license to sell the food he produces in his production place; A catering service provider who has obtained a catering service license does not need to obtain a food production and circulation license to sell its processed food in its catering service place; Farmers do not need to obtain food circulation permission to sell their own edible agricultural products.
Small food production and processing workshops and food vendors engaged in food production and marketing activities shall meet the food safety requirements stipulated in this Law that are suitable for the scale and conditions of their production and marketing, and ensure that the food they produce and market is hygienic, non-toxic and harmless. The relevant departments shall strengthen supervision and management, and the specific administrative measures shall be formulated by the standing committees of the people's congresses of provinces, autonomous regions and municipalities directly under the Central Government in accordance with this Law.
Measures for the supervision and administration of food safety in catering services
Fifth catering service operators must obtain the "catering service license" and business license in accordance with the law before they can engage in catering service activities.
Twenty-ninth food safety supervisors shall produce law enforcement certificates when conducting supervision and inspection of catering service operators, and focus on the following contents:
(a) catering service license;
(2) Health certificates and files of employees, food safety training and files;
(3) Food safety management system and its implementation;
(4) Environmental sanitation, personal hygiene, food tools and equipment, food containers and packaging materials, sanitary facilities and technological processes;
(five) the hygiene situation in the process of catering service;
(six) the food procurement inspection record system and its implementation, and the formulation of the food safety accident emergency disposal system;
(7) Sensory characteristics of food raw materials, semi-finished products, finished products and food additives. , including product quality and safety identification, storage and regular inspection;
(eight) inspection, storage, labeling, recording and use of detergents, disinfectants, pesticides and rodenticides;
(9) Cleaning, disinfection and cleaning of tableware, drinking utensils, tools for holding food and containers for directly holding food;
(10) Water sanitation.
4. What are the special legal provisions for food safety and health services of catering service enterprises?
According to the latest provisions of the Food Safety Law, catering service providers should formulate and implement raw material control requirements, not purchase food raw materials that do not meet food safety standards, advocate catering service providers to disclose the processing process and publicize information such as food raw materials and their sources.
Catering service providers shall regularly maintain facilities and equipment such as food processing, storage and display; Regular cleaning and inspection of thermal insulation facilities and refrigeration facilities. Catering service providers shall clean and disinfect tableware and drinking utensils as required, and shall not use tableware and drinking utensils that have not been cleaned and disinfected; Where a catering service provider entrusts the cleaning and disinfection of tableware and drinking utensils, it shall entrust a centralized disinfection service unit for tableware and drinking utensils that meets the conditions stipulated in this Law.
5. Some legal knowledge of hotel management.
A summary of the design scheme of catering accounting system.
First, the main accounting problems cost control is the main problem in this industry, but this does not mean that a complex accounting system should be established for cost control. In fact, management control can more effectively eliminate the waste caused by excessive raw material prices and improper ingredients than accounting records.
Usually this kind of waste is more serious than the waste caused by incomplete sales. The accounting records of all links are best completed by office personnel.
Although cashiers and office workers are not required to be full-time, cashiers and bookkeepers are essential. For all kinds of accounting problems, the restaurant manager had better consult a professional accountant.
Overview of accounting system 1. Due to the different scale and management methods of restaurants, it is impossible for functional organizations to design a unified functional map for this industry. For example, some managers buy raw materials themselves, and some chefs or professional buyers buy them.
Some managers are hardly engaged in food management, but focus on customer reception and bar service. Although there is usually a difference between kitchen staff and service staff, in small-scale restaurants, their functions are usually indistinguishable; On the contrary, in restaurants that provide alcohol service, cooked food retail and other services, the functions of these services are usually distinguished separately.
Only when a business activity is large enough to analyze the service functions of various functions, it is necessary to establish a functional organization chart. At this time, the establishment of various functions is based on the recruitment of people who are qualified for various positions.
Usually, in a developing restaurant, when the "bottleneck" is broken or the lack of a service staff will lead to the smooth progress of the whole business activities, it is necessary to determine a detailed functional organization chart. Two. All kinds of personnel and their responsibilities 1. The control of cooked food by food inspectors is an important part to prevent the loss of income caused by insufficient or wrong harvest.
Good management is to check the dishes given to customers by the system terminal one by one in a simple way to see if they are required by customers. Although perfecting this link will lead to the lag of providing services to customers, it is necessary to improve accounting records.
Food inspectors must have good judgment. When waiters and food inspectors are responsible for the final cash collection, there will be the possibility of fraud, so food inspectors should choose carefully.
Because this link should be completed in the shortest time, good judgment is essential. After the daily operation, the food inspector's record should be recorded in the account book as the control of the total income account, and checked with the waiter's invoice.
The chef's first-class cooking depends on the chef's skill. Due to food standards and busy hours, the chef's job usually includes providing menus, actual cooking and general supervision.
Chefs should not only provide relevant menus according to the weather, seasons and different activities, but also know the cost and competitive price. If the bartender allows the bartender to buy alcoholic drinks, he should be responsible for the excessive inventory and poor sales of brands and the lack of brands that customers like.
Three. Principles of accounting system 1. Income is generally divided into three categories: food, drinks and other miscellaneous items. The last item may include cigarettes, candy, consignments, etc.
If the amount of an item in other miscellaneous items is increasing, a separate column should be set up for it in the account book. 2. Direct cost services are direct costs and should be included in all related projects.
In order to avoid too complicated accounting system, the industry has formed a kind of * * * knowledge, which takes the salary of the waiter as the element of this calculation. This item is usually 30% of sales, but it may fluctuate between 25% and 35%.
3. Indirect Costs Many authoritative organizations classify indirect costs into three categories: food preparation, food service and other projects. The purpose of this division is to provide a unified standard for the comparison between restaurants.
However, this division will lead to the emphasis on the percentage relationship between various categories and sales forecasts. It is inappropriate to pay too much attention to this point.
In fact, the control of various expenses should be related to customer satisfaction. In addition, if the overhead is expressed as a percentage of sales, some projects are too small to be controlled separately.
Grouping different projects together also helps to eliminate the tendency to analyze them at a deeper level. In order to maintain the average profit, we should carefully examine the indirect costs and determine whether they exceed the management standards.
Managers must consider whether the improvement of a service will contribute to the improvement of profits. Eliminating unnecessary service improvement will reduce some expenses to an appropriate level without losing customers.
At the same time, this consideration in management leads to strengthening the services expected by customers and eliminating those services that do not help to improve profits. Fourth, it is recommended to use the cash system. Because the service of the catering industry is relatively simple, its account books and various records should be based on cash receipts and payments.
Although some customers will default, restaurants will also default on the payment of raw materials. However, a properly recorded cash book, an independent payroll record and a journal are enough. Accounts receivable and accounts payable can be handled through other control accounts.
Journals record daily business activities, which are finally reflected in the income statement and balance sheet. Data processor 1. Accounting of sales revenue If sales revenue is classified according to food, beverage and other miscellaneous items, then different invoices should be used for each category, or the sales category should be specified when notifying the bookkeeper.
Daily cash receipts are recorded in the cash diary and checked against the total cash reported by the cashier. Two, accounts receivable accounts receivable should be recorded in the accounts receivable column of the cash income book, and its amount should be recorded in the daily sales revenue.
At the end of each month, transfer this column to accounts receivable. When accounts receivable are collected, cash receipts are recorded in cash book and recorded in other miscellaneous columns.
The actual sales invoice should be kept as a tool to control bad debts. Due to accounts receivable.
6. Legal knowledge you need to know to open a restaurant
Required documents: 1. Hygiene permit (Health Bureau) Hygiene permit is the most important certificate for restaurants, and restaurants without hygiene permit are strictly prohibited from operating.
The hygiene license shall be handled at the epidemic prevention station where the restaurant is located. The operator shall provide a schematic diagram of the restaurant layout for the health and epidemic prevention personnel to review and modify.
The inspection focuses on the following items: store layout, operation room, disinfection equipment and methods, warehouse, bathroom, dormitory, utensils storage, staff physical examination and sanitary measures (under the guidance of the health and epidemic prevention station, sanitary measures for restaurants are formulated in accordance with the provisions of the Food Sanitation Law of People's Republic of China (PRC)). 2. Environmental Protection Approval (Environmental Protection Bureau) Environmental protection approval is handled by the local competent environmental protection bureau, and the main approval items are: noise, sewage and lampblack.
Restaurant operators should provide the restaurant location plan, and indicate the surrounding environment and the use nature of adjacent buildings, and the Environmental Protection Bureau will send personnel to conduct on-site inspection. After passing the inspection, the competent environmental protection bureau shall sign "consent to start business" in the comments column of the relevant departments of the industrial and commercial registration application, and affix the official seal.
3. Fire Examination and Approval (Public Security Bureau) Fire examination and approval shall be handled by the fire department of the local competent public security bureau. After receiving the application for industrial and commercial registration from the industrial and commercial bureau, apply to the fire department of the local competent public security organ for fire control approval.
Restaurant operators should submit application forms and restaurant location maps. Obtain the examination and approval form for key industries of fire safety.
The fire department will send fire inspectors for acceptance. The fire department approved the following items: fire prevention responsibility system, storage location of fuel, especially liquefied gas tanks; Whether there are fire hazards in the kitchen, power supply and circuit; If the interior decoration uses combustible materials, such as bamboo, wood, wall covering, etc. , they should be treated with fire prevention and flame retardant; Equipped with sufficient fire extinguishers according to the requirements of the fire department; Employees should be regularly educated and trained in fire prevention, and fire drills and examinations should be held.
Safety training should be institutionalized. After passing the inspection, the fire inspector shall sign the inspection opinions and affix the special seal for fire inspection of the Public Security Bureau.
4. Tax Registration (Tax Bureau) The restaurant shall report to the competent tax authorities for tax registration within 30 days from the date of obtaining the business license. Get the tax registration form from the competent tax authorities and fill it out truthfully.
The main contents of the tax registration form include: the name of the restaurant, the name of the legal representative or owner, the number of the resident ID card and its legal documents; Domicile and business premises; Economic nature; Enterprise form and accounting method; Business scope and mode of operation; Registered capital, total investment, bank and account number; Operating period, number of employees and business license number; Financial controller and tax collector; Other related matters. When filling in the tax registration form, the following relevant documents and materials should be provided according to different situations: business license; Relevant contracts, articles of association and agreements; Proof of bank account number; Resident identity cards and other legal documents; Other relevant documents and materials provided by the tax authorities.
Among them, when providing a house lease contract, the owner's property tax payment certificate should be provided. The tax authorities shall, within 30 days from the date of receipt of the tax registration form and relevant documents and materials, complete the examination, register them if they meet the requirements, and issue them with tax registration certificates.
Restaurants buy invoices with tax registration certificates. 5. industrial and commercial registration (industrial and commercial bureau) industrial and commercial registration is a necessary legal procedure for enterprises to obtain legal business qualifications.
Newly established restaurants should register with the local competent industrial and commercial bureau. When a restaurant handles industrial and commercial registration, it should go to the industrial and commercial bureau responsible for registration for review within 30 days after approval by the competent department or the examination and approval authority.
For restaurants that have been registered for industry and commerce, they should apply for the name of the enterprise first. After approval, take the Notice of Pre-approval of Enterprise Name to the industrial and commercial bureau in charge of registration to obtain the enterprise registration form. The main registered items include: restaurant name, domicile, business premises, legal representative, economic nature, business scope, business mode, registered capital, number of employees, business premises area, business period, branches, etc. After the registration is approved by the Administration for Industry and Commerce, it will issue a business license to an enterprise as a legal person; Issue business licenses to unincorporated enterprises or branches of enterprises with non-independent accounting.
Before obtaining a business license, you may not engage in business activities in the name of a restaurant. The date of issuance of the business license is the date of establishment of the restaurant.
Relevant procedures to be handled: (1) After obtaining the business license, go to the local catering industry management office to handle the industry registration procedures, including restaurant grading, payment of industry management fees, participation in related activities, etc. (2) to apply for a tobacco monopoly license to operate cigarettes, you must go to the local tobacco monopoly bureau after obtaining the business license.
(3) Those who apply for a business license for cultural projects and engage in cultural and entertainment projects such as songs and dances shall, after receiving the application for industrial and commercial registration, go to the local competent cultural bureau for a business license for cultural projects, and after approval, go to the special industry management department of the Public Security Bureau for the record, and sign the opinions on applying for industrial and commercial registration. (4) After obtaining the business license, apply to the local labor administrative department for a payroll as the basis for withdrawing cash from the bank.
(5) After obtaining the business license of price audit and handling the industry grading, go to the local price department to handle the relevant price audit procedures. Including price tag, menu, dishes and determine the gross profit rate or comprehensive gross profit rate of tobacco and alcohol, and report to the competent price bureau for the record.
(6) After obtaining the liquor business license, it shall be handled by the relevant administrative department for industry and commerce. (7) After obtaining the business license through the examination and approval of city appearance management, sign the responsibility letter of "three guarantees in front of the door" in the local city appearance management department: facade decoration, especially outdoor facilities such as light boxes, signboards and advertisements, should be reported to the city appearance management department for examination and approval.
Outdoor temporary buildings or facilities, such as awnings, compartments, etc. , in addition to the approval of the city management department, it should also be approved by the planning department. These procedures are different in different regions and must be understood clearly.