The canteen on the contracted site is calculated as per person per meal 10 yuan. Two meals a day, 20 yuan. The number of people eating a day is 500, and the total gross profit is 3 million, excluding holidays. If the cost of fast food is generally 60% ~ 70%, the net profit will be 540 thousand ~ 720 thousand.

Requirements for contracted canteen: 1. Must apply for legal business license, tax registration certificate, food hygiene license and other related documents. 2, the kitchen service personnel must obtain a qualified health certificate to mount guard. 3, there must be a strict management system, personal hygiene, kitchen hygiene, tableware hygiene, environmental hygiene, food hygiene, warehouse hygiene, etc. Must be clean and tidy. 4. The contractor shall strictly abide by the contract matters and always keep the dishes delicious, hygienic and clean.

Company canteen outsourcing mainly exists in the following two ways:

Mode 1: operating in the name of the contractor; Mode 2: Operating in the name of the contractor. Different modes of operation lead to different tax-related treatment.

Method 1: The contractor operates in the name of the contractor, and the business risks are borne by the contractor. All purchases of the canteen are still carried out in the name of the contracted company, and the operating expenses of the canteen are accounted by the company, so the canteen still belongs to the company's internal canteen. If the canteen only serves the employees of the company, it will not be operated externally and no value-added tax will be levied.

The remuneration paid by the enterprise to the contractor is the labor cost of the company or the labor cost of accepting labor dispatch;

Free meals for employees are not shared by everyone, and the amount is difficult to determine. Generally, personal income tax is not levied.

Method 2: The company outsources the canteen to an external professional catering service company, and the professional operation organization is responsible for the operation management and bears the operation risks, and pays the contract fee to the company on schedule, and the employees directly pay the dining fee to the contractor.

The company outsourced the canteen, including the venue, equipment and management rights, to a professional company. If the outsourcing agreement does not distinguish the outsourcing service prices of different assets, and the main object of the agreement is not the right to use real estate and movable property, but the right to operate the canteen, then the management right (other management right) in other intangible assets sold to the outside world is applicable, and the total price received, including out-of-price expenses (including utilities paid by the company), is taxed at the rate of 6%, while the lease of real estate and movable property is not applicable. If the water and electricity expenses incurred in the company canteen are charged to a professional company, they shall be taxed according to the applicable tax rate for water and electricity resale. Where the lessor and lessee provide free services to each other, their taxable sales shall be confirmed separately according to the sales before offset.

Dining expenses paid by enterprises and internal employees to professional companies shall be taxed at the rate of living service-catering service (3% for small-scale taxpayers).

If an enterprise pays its employees monthly meals, it must pay personal income tax.