according to the relevant regulations, the contracted school canteen is exempt from business tax, and it needs to go through the formalities of tax reduction and exemption. For specific procedures, please refer to the following documents: application materials for tax reduction or exemption 1. Basic information to be submitted for various types of tax reduction or exemption: (1) A taxpayer's written application (including the basis, scope, years, amount and basic information of the taxpayer); (2) Copies of Business License and Tax Registration Certificate (duplicate). (3) Relevant information required by the tax authorities; 2. Special materials to be submitted for individual tax reduction or exemption: (1) Examination and approval of preferential tax policies for laid-off and re-employment. If an enterprise with the "Certification of Newly-established Service Enterprises Absorbing Laid-off and Unemployed Persons" applies for tax reduction or exemption, it shall submit the following materials to its local competent tax authorities: 1. Application form for tax reduction or exemption; 2. A copy of the business license; 3. A copy of the tax registration certificate; 4, "new service enterprises to absorb laid-off workers that certificate"; 5. Balance sheet; 6, enterprise wage payment voucher (payroll); 7, "laid-off workers re-employment enterprises for tax reduction and exemption application form"; 8. Other materials required by the competent tax authorities. If an enterprise with the Certificate of Newly Established Commercial Enterprises Absorbing Laid-off Workers applies for tax reduction or exemption, it shall submit the following materials to its local competent tax authorities: 1. An application form for tax reduction or exemption; 2. A copy of the business license; 3. A copy of the tax registration certificate; 4, "new business enterprises to absorb laid-off workers that certificate"; 5. Balance sheet; 6, enterprise wage payment voucher (payroll); 7, "laid-off workers re-employment enterprises for tax reduction and exemption application form"; 8. Other materials required by the competent tax authorities. If an enterprise with the "Confirmation Certificate of Existing Service Enterprises Absorbing Laid-off Workers" applies for tax reduction or exemption, it shall submit the following materials to its local competent tax authorities: 1. Application form for tax reduction or exemption; 2. A copy of the business license; 3. A copy of the tax registration certificate; 4, "the existing service enterprises to absorb laid-off workers that certificate"; 5. Corporate financial statements; 6, enterprise wage payment voucher (payroll); 7, "laid-off workers re-employment enterprises for tax reduction and exemption application form"; 8. Other materials required by the competent tax authorities. If an enterprise with the "Confirmation Certificate of Existing Commercial Enterprises Absorbing Laid-off Workers" applies for tax reduction or exemption, it shall submit the following materials to its local competent tax authorities: 1. Application form for tax reduction or exemption; 2. A copy of the business license; 3. A copy of the tax registration certificate; 4, "the existing commercial enterprises to absorb laid-off workers that certificate"; 5. Corporate financial statements; 6, enterprise wage payment voucher (payroll); 7, "laid-off workers re-employment enterprises for tax reduction and exemption application form"; 8. Other materials required by the competent tax authorities. Tax preferential policies for enterprises with separation of main and auxiliary industries and restructuring of auxiliary industries 1. Copy of business license and tax registration certificate; 2, issued by the financial department of the "three types of assets" certificate "; 3, issued by the economic and trade departments of the main and auxiliary separation or auxiliary industry restructuring certificate; Certificate of Property Right Structure (or Certificate of Property Right Change); 4, issued by the labor and social security department of the "economic entity placement of surplus personnel identification certificate"; 5. Roster of employees of economic entities; 6, the original enterprise and the placement of surplus personnel labor relations change agreement and the new labor contract signed by the economic entity and surplus personnel (copy); 7, the economic entity wage payment voucher (payroll); 8, the economic entity for the placement of surplus personnel to pay social insurance records; 9, "the separation of the main and auxiliary industries restructuring enterprises for tax reduction and exemption audit form"; 11, other materials required by the competent tax authorities. An enterprise holding the Certificate of Absorption of Laid-off Workers by Processing Labor Service Enterprises should submit the following materials to its competent tax authorities: 1. Application Form for Tax Reduction; 2. A copy of the business license; 3. A copy of the tax registration certificate; 4, "the processing type of labor and enterprises to absorb laid-off workers that certificate"; 5. Balance sheet (new enterprise) or financial statement (existing enterprise); 6, enterprise wage payment voucher (payroll); 7. Other materials required by the competent tax authorities. When applying for tax reduction, an enterprise holding the Certificate of Identification of Small Street Community Processing Enterprises Absorbing Laid-off and Unemployed Persons shall submit the following materials to its local competent tax authorities: 1. Tax reduction application form; 2. A copy of the business license; 3. A copy of the tax registration certificate; 4, "small business entities in processing street communities to absorb laid-off workers"; 5. Balance sheet (new enterprise) or financial statement (existing enterprise); 6, enterprise wage payment voucher (payroll); 7. Other materials required by the competent tax authorities. (2) Preferential tax policies for laid-off and unemployed workers engaged in self-employment 1. Copy of business license; 2. A copy of the tax registration certificate; 3. Re-employment Concession Card; 4, "laid-off workers engaged in individual business application for tax reduction and exemption form"; 5. Other materials required by the competent tax authorities. (3) Examination and approval of tax relief for civil welfare enterprises 1. Examination and Approval Form for Tax Confirmation Application; 2, the provincial civil affairs department issued the "social welfare enterprise certificate"; 3. "Four Tables and One Book" (basic information table of enterprises, work arrangement table of disabled employees, payroll table of enterprise employees, distribution table of profits and taxes, and roster of disabled employees); 4, "four disabled" personnel at or above the county level hospital certificate; 5, the effective proof of the total number of enterprise production personnel; (4) Examination and approval of tax relief for school-run enterprises 1. Examination and Approval Form for Tax Confirmation Application; 2, the provincial education department issued the "school enterprise certificate"; (five) the approval of tax relief for technology development and technology transfer, and the certification documents of the provincial science and technology department or the provincial foreign trade department (foreign-related contract); 2. Original or photocopy of the written contract for technology transfer and development; 3, a copy of the invoice for technology transfer and development; 4, technology transfer and development of tax payment book or tax payment certificate copy; 5. Summary list of technical contracts; (6) Tax relief for newly-established enterprises 1. Documents approving the establishment of enterprises; 2. The capital verification report of the accounting firm. (seven) new technology enterprises 1, science and technology commission and the competent authority of the high-tech certificate copy; 2. Written materials for annual inspection; 3, the tax administrator post of high-tech products income accounted for the proportion of the total income of the enterprise investigation and audit materials. (eight) the comprehensive utilization of resources enterprises 1, "three wastes" utilization certificate; 2, "three wastes" utilization identification table. (9) Catalogue of environmental protection industrial equipment (products) of environmental protection enterprises. (11) Approval of tax relief to support the reform of state-owned enterprises (land for relocation) 1. Copy of land transfer contract and invoice; 2. Copies of land purchase contracts and invoices; 3, the tax authorities to verify the previous land development costs; 4, the planning department (or land department) and the competent department of the enterprise certification materials; (eleven) to expand the scale of foreign labor cooperation tax relief approval 1, foreign labor cooperation enterprises, units and overseas labor service personnel receiving units signed a copy of the labor export contract or agreement; 2, a copy of the contract or agreement signed by the foreign labor service cooperation enterprises and units and the overseas laborers; Second, the materials to be submitted for the extension of the declaration "Approval Form for the Application for Extension of the Declaration" III. Application materials for the extension of tax payment (1) Application for the extension of tax payment by taxpayers; (2) Approval Form for Delayed Payment of Taxes; (3) the balance of monetary funds in the current period and the expenditure budget required by the tax authorities, such as statements of all bank deposit accounts, balance sheets, wages payable to employees and social insurance premiums; (4) Other certificates and materials required by the tax authorities.