1, the contractor in the name of the contractor, the contractor shall bear the corresponding legal responsibilities;

2, the contractor's operating income and expenditure are all included in the contractor's financial accounting;

3. The distribution of benefits between contractors is based on the profits of contractors. According to the principle that the latter method is superior to the former method, the key to judge whether the contract fee charged by an enterprise should pay business tax depends on whether it meets the three conditions in Caishui [2003] 16, rather than whether the contractor has obtained a business license.

According to the above scheme, although the contractor has not obtained a business license, if the contractor's operating income and expenditure are included in the contractor's accounting, the contractor will not only be unable to pay the business tax on the contract fee, but also be jointly and severally liable for the contractor's debts including taxes, which shows that the risk is great, so the above planning scheme is actually not desirable.

Secondly, it is necessary to consider the determination of taxpayers after contracting canteens. What needs to be clear is that whether the canteen is contracted or not involves business tax and income tax. The only difference is that taxpayers may be different.

Before contracting, it mainly depends on whether the canteen is an independent accounting unit, and whether the enterprise or the canteen itself is a taxpayer;

After contracting, according to the detailed rules for the implementation of the Tax Administration Law, if the contractor or lessee has the right of independent production and management, conducts independent financial accounting, and pays contract fees or rents to the contractor on a regular basis, the contractor shall pay taxes on its production and operation income and income.

That is to say, if the contractor fails to apply for a business license and its operating income and expenditure are included in the accounting of the enterprise or canteen, the taxpayer's determination is the same as before contracting the canteen, and whether the business tax is levied on its internal and external labor income is also the same as before contracting. Where a contractor obtains a business license, independent production and management rights and independent financial accounting, the contractor shall be the taxpayer, and the income from providing services at home and abroad shall be subject to business tax.