Legal analysis: exemption of property tax for college student apartments; The lease contract of college student apartments signed with college students shall be exempted from stamp duty; Business tax shall be exempted from the income from accommodation fees charged to students in college student apartments according to the charging standards stipulated by the state; The income from providing catering services for college teachers and students in college student canteens shall be exempted from business tax.

legal basis: regulations on hygiene management of school canteens and students' collective dining

article 1 in order to prevent the occurrence of food poisoning or other food-borne diseases in schools and ensure the health of teachers, students and employees, these regulations are formulated in accordance with the food hygiene law and the regulations on school hygiene.

article 2 these provisions are applicable to all kinds of full-time schools and kindergartens at all levels.

article 3 the hygiene management of school canteens and students' collective dining must adhere to the working principle of putting prevention first, and implement the working principles of supervision and guidance by the health administrative department, management supervision by the education administrative department and concrete implementation by the school.