For enterprises, canteens, as internal welfare departments, are not taxed. If it is foreign, it should be taxed (according to the business tax of 5% of the catering industry, etc. ), but usually enterprises will not admit it.

Business tax shall be exempted for the apartments of university logistics canteens managed separately (internally) as branches. Foreign countries pay taxes as usual.

For general school canteens, because the school is a public institution (public), the business tax is exempted internally, and the private school canteens are sold externally and pay taxes as usual.

As you added, it belongs to internal use and external use: that is, it is open to the outside world like the general catering industry, not just to receive people on campus (of course, the processing of food by colleges and universities for other colleges and universities is also tax-free, and State Taxation Administration of The People's Republic of China has regulations in this regard).