Article 1 of the Notice of State Taxation Administration of The People's Republic of China on Taxing Income from Individual Contracted Operation and Leased Operation of Enterprises and Institutions (Guo Shui Fa [1994] No.179) stipulates that after an enterprise implements individual contracted operation and leased operation, if the industrial and commercial registration is still an enterprise, regardless of the distribution method, enterprise income tax shall be paid in accordance with the relevant laws and regulations on enterprise income tax. The income obtained by contracted operators and leased operators in accordance with the laws and regulations of the contract (agreement) for contracting and leasing operations shall be subject to personal income tax in accordance with the relevant laws and regulations of the individual income tax law, specifically as follows:

(2) After the contracted operators and lessees only pay a certain fee to the contracting parties and lessors in accordance with the laws and regulations of the contract (agreement), the operating results of the enterprise shall be owned by them, and the income obtained by the contracted operators and lessees shall be regarded as the items obtained by contracting and leasing enterprises and institutions.

Article 11 of the Detailed Rules for the Implementation of the Provisional Regulations on Business Tax stipulates that if a unit operates by contracting, leasing or linking, and the contractor, lessee and affiliated party (hereinafter referred to as the contractor) have taxable behaviors, if the contractor operates in the name of the employer, lessor and affiliated party (hereinafter referred to as the employer) and the employer bears relevant legal responsibilities, the employer shall be the taxpayer; Otherwise, the contractor shall be the taxpayer.

according to the above regulations, if the business registration of an enterprise is still an enterprise after individual contracting and leasing, and the contractor operates in the name of the employer and the employer bears the relevant legal responsibilities, regardless of the distribution method, the employer is the business tax taxpayer and the business tax is paid with the income from the canteen's external operation; The employer with a canteen surplus of 31,111 yuan shall first pay enterprise income tax in accordance with the relevant laws and regulations on enterprise income tax. If the contractor obtains 21,111 yuan, it will be taxed at the five-level progressive tax rate of 5%-35% according to the projects obtained from contracted operation and leased operation of enterprises and institutions. Personal income tax shall be withheld and remitted by the paying unit.