Legal analysis: According to document No.83 [2113] of Caishui, contracting middle school canteens belongs to the situation of "providing catering services to college students' canteens for college teachers and students" as stipulated in the document. The income from providing catering services to teachers and students in school canteens belongs to independent operation and is exempt from business tax; If the income from catering services is also provided to the society at the same time, the business tax shall be levied on this part of the income according to the current regulations; If it is contracted to foreign countries, in principle, the business tax will be levied on the contracting fee according to the tax item of "service industry"; Therefore, the income from contracting the middle school canteen can be exempted from business tax.

legal basis: with the approval of the State Council, State Taxation Administration of The People's Republic of China, the Ministry of Finance, issued the Notice on Tax Policies for Operating College Students' Apartments and Dining Rooms. Now, the relevant tax policies for college students' apartments and dining rooms are notified as follows:

1. The college students' apartments are exempted from property tax.

second, the lease contract of college student apartments signed with college students is exempt from stamp duty.

3. The income from accommodation fees charged to students in college student apartments according to the charging standards stipulated by the state shall be exempted from business tax.

iv. the income from providing catering services for college teachers and students in college canteens shall be exempted from business tax.

5. The "college student apartments" mentioned in this notice refer to student apartments that provide accommodation services for college students and charge accommodation fees according to the charging standards stipulated by the state.