Food service legal knowledge

1. What are the laws and regulations on food safety in catering services

The main work done by China *** in terms of hygiene supervision in the catering industry includes: first, increasing the supervision of catering hygiene Strengthen supervision, formulate and implement the "Measures for the Management of Food Hygiene in the Catering Industry", "Hygienic Standards for the Catering Industry and Group Dining Distribution Units", "Measures for the Management of Food Hygiene Licenses" and "Regulations on the Management of Food Certificates in the Catering Industry" to strengthen supervision of the catering sector .

The second is to promote the comprehensive implementation of a quantitative and hierarchical management system for food hygiene supervision in the catering industry and canteens, and improve and strengthen the construction of food contaminant monitoring and foodborne disease monitoring systems. The third is to intensify the crackdown on illegal and criminal activities, investigate and deal with major and important cases, and promptly notify the society.

The fourth is to strengthen school health work, formulate the "Hygienic Supervision Methods for Students' Collective Dining", "Hygienic Management Regulations for School Canteens and Student Group Dining", and "Interim Regulations on Administrative Liability for School Food Poisoning Accidents", and deploy Special inspections of food hygiene and drinking water hygiene in schools across the country to prevent food poisoning and intestinal infectious diseases. The fifth is to carry out food risk assessment and scientifically release food safety warning and assessment information.

2. What legal obligations should catering service providers bear?

The main legal obligations of catering service providers are:

First, apply for and obtain the " Catering Service License", operate according to the scope of the license and operate in accordance with the law, and hang or place the "Catering Service License" in a conspicuous position of the dining place;

The second is to establish and improve the food safety management system, with full-time or professional staff * Food safety management personnel, and manage employees in accordance with the law;

The third is to establish a procurement inspection and certification and invoicing system for food, food raw materials, food additives and food-related products; from food production units, If purchasing from wholesale markets, etc., the relevant licenses and product qualification certificates and other documents of the supplier shall be inspected, requested and retained; if purchased from fixed suppliers or supply bases, the supplier or supplier shall be inspected, requested and retained. The qualification certificate of the base, each supply list, etc.; when purchasing from supermarkets, farmers' markets, individual merchants, etc., the purchase list should be obtained and retained;

The fourth is to establish food, food raw materials, food additives and Procurement record system for food related products. Procurement records shall truthfully record the product name, specifications, quantity, production batch number, shelf life, supplier name and contact information, purchase date, etc., or retain purchase notes containing the above information. Organize purchasing records and related information in an orderly manner according to product variety and purchase time, and properly preserve them for future reference. The retention period of records and bills shall not be less than 2 years;

Fifth, the purchase, use and operation of foods specified in Article 14 of the "Supervision Measures" are prohibited;

Sixth, in accordance with national regulations Regulations and food safety standards for the procurement, storage and use of food additives. Food additives should be stored in special cabinets and other facilities, marked with the word "food additives", properly kept, and a usage ledger established;

Seventh, strictly abide by the catering service food regulations formulated by the national food and drug supervision and administration department. Safety operating practices;

Eighth, when the food and drug regulatory authorities carry out sampling inspections in accordance with the law, the catering service providers subject to sampling inspections shall cooperate with the sampling inspection work and truthfully provide the source, quantity, and storage location of the samples subject to sampling inspections. , inventory, sales volume, relevant tickets and other information;

Ninth, formulate a food safety accident disposal plan, regularly inspect the implementation of various food safety precautions, and eliminate potential food safety accidents in a timely manner;

Tenth, when food safety accidents occur, handle them in accordance with the law.

3. Legal knowledge about opening small-scale catering stores

You should go to the Food and Drug Administration with relevant materials to apply for a "Catering Service License", and then go to the Industrial and Commercial Bureau to apply for a "Business License" .

Reference laws and regulations: Article 29 of the Food Safety Law The state implements a licensing system for food production and operation. To engage in food production, food circulation, and catering services, one must obtain a food production license, food circulation license, and catering service license in accordance with the law.

Food producers who have obtained a food production license do not need to obtain a food circulation license to sell the food they produce at their production sites; catering service providers who have obtained a catering service license sell their products at their catering service sites Processed food does not require a food production and distribution license; individual farmers who sell their own edible agricultural products do not need a food distribution license.

Small food production and processing workshops and food vendors engaged in food production and business activities shall comply with the food safety requirements stipulated in this Law that are commensurate with the scale and conditions of their production and business operations, and ensure that the food they produce and sell is hygienic and non-toxic. , harmless, relevant departments shall strengthen supervision and management of them, and specific management measures shall be formulated by the Standing Committees of the People's Congresses of provinces, autonomous regions, and municipalities directly under the Central Government in accordance with this Law.

"Measures for the Supervision and Administration of Food Safety in Catering Services"

Article 5 Catering service operators must obtain a "Catering Service License" and a business license in accordance with the law before they can engage in catering service activities .

Article 29 When food safety supervisors supervise and inspect catering service operators, they should present their law enforcement certificates and conduct key inspections on the following contents:

(1) Catering services License;

(2) Health certificates and files of employees, food safety training and files;

(3) Food safety management system and its implementation;

(4) Environmental sanitation, personal hygiene, food tools and equipment, food containers and packaging materials, sanitary facilities, and technological processes;

(5) Hygiene conditions in the catering service process;

(6) Food procurement inspection record system and implementation status, and formulation of food safety accident emergency response system;

(7) Sensory properties of food raw materials, semi-finished products, finished products, food additives, etc. include Product labeling and other quality and safety, storage and regular inspections;

(8) Inspection, storage, labeling, and records of purchases of detergents, disinfectants, insecticides, rodenticides, etc. Usage;

(9) Cleaning, disinfection and cleaning of tableware, drinking utensils, food tools and containers for direct food;

(10) Hygiene of water use .

4. What are the special legal provisions on food safety and hygiene services for catering service enterprises?

According to the latest provisions of the "Food Safety Law", catering service providers should formulate and implement raw material control It requires that food raw materials that do not meet food safety standards must not be purchased, and catering service providers are encouraged to disclose the processing process, food raw materials and their sources and other information.

Catering service providers should regularly maintain food processing, storage, display and other facilities and equipment; regularly clean and verify insulation facilities, refrigeration and freezing facilities. Catering service providers shall clean and disinfect tableware and drinking utensils as required, and shall not use tableware and drinking utensils that have not been cleaned and disinfected; if catering service providers entrust the cleaning and disinfection of tableware and drinking utensils, they shall entrust tableware that meets the conditions stipulated in this law. , drinking utensils centralized disinfection service unit.

5. Some legal knowledge related to hotel management

Overview of the accounting system design plan for the catering industry.

1. Main accounting issues Cost control is the main issue in this industry, but this does not mean that a complex accounting system must be established for cost control. In fact, operational control is more effective than accounting records in eliminating waste caused by excessive raw material prices and inappropriate ingredients.

Often, this waste is more serious than the waste caused by incomplete sales. The accounting records of each link are best completed by office staff.

Although cashiers and office staff are not required to be full-time, *** cashiers and *** bookkeepers are essential. For various accounting issues, it is best for restaurant managers to consult professional accountants.

Overview of Accounting System 1. Functional Organization Due to the different sizes and operating methods of restaurants, it is impossible to design a unified functional diagram for this industry. For example, when it comes to purchasing raw materials, some managers do the purchasing in person, while others use chefs or professional purchasing personnel.

Some managers are almost not engaged in food management and focus mainly on customer reception and bar service. Although there is usually a distinction between kitchen staff and service staff, in small-scale restaurants there is usually no distinction between the functions of the two; conversely, in restaurants with wine service, deli retail and other types of services, these services are usually divided into Functions are distinguished individually.

Only when a business activity is so large that it is necessary to analyze the service functions of various functions, it is necessary to establish a functional organization chart. At this time, the establishment of various functions is based on the recruitment of various personnel who are qualified for various positions.

Usually, in a growing restaurant, it is necessary to determine a detailed function when the "bottleneck" is broken or when the lack of a certain service personnel will lead to the smooth progress of the entire operation. Organization chart. 2. Various types of personnel and their responsibilities 1. The control of food after cooking by food checkers is an important part of preventing loss of income due to under-collection or wrong collection of accounts.

Good management means using simple methods to check the dishes given to customers by the system terminal one by one to see if they are what the customers requested. Although improving this link will lead to a lag in providing services to customers, this link is conducive to improving accounting records and is therefore essential.

Food checkers must have good judgment. When waiters and food checkers are responsible for final cash collection, the potential for fraud exists, so food checkers should be selected carefully.

Since this step should be completed in the shortest possible time, good judgment is essential. At the close of each day's operations, the food checker's records should be recorded in the books as a control of the gross revenue account and reconciled with the waiter's invoices.

2. The chef’s first-class cooking depends on the chef’s skills. A chef's job usually includes menu provision, actual cooking and general supervision due to food standards and busy times.

In addition to providing relevant menus based on weather, seasons, and different events, chefs should also know costs and competitive selling prices. 3. If the bartender allows the bartender to purchase alcoholic beverages, he should be responsible for the excessive inventory and poorly sold brands, as well as the lack of brands that customers like.

3. Principles of accounting system 1. Income Income is generally divided into three categories: food, beverages, and other miscellaneous items. This last item may include cigarettes, candy, consignment, etc.

If the amount of any item in this category of Miscellaneous Miscellaneous becomes larger and larger, a separate column should be provided for it in the books of accounts. 2. Direct cost service is a direct cost and should be included in each item related to it.

To avoid overly complex accounting systems, the industry has developed a common sense to include waiters' wages as an element in this calculation. This item is usually 30% of sales, but may fluctuate between 25% and 35%.

3. Indirect expenses Many authorities divide indirect expenses into three categories: food preparation, food services, and other items. The purpose of this division is to provide a unified standard caliber for comparison between restaurants.

However, this division results in a focus on the percentage relationship of various categories to projected sales. It would be inappropriate to place too much emphasis here.

In fact, the control of various costs should be linked to customer satisfaction. Furthermore, if overhead is expressed as a percentage of sales, some items may appear too small to warrant separate controls.

Grouping various items together also helps eliminate the tendency to analyze them in greater depth. In order to maintain average profits, each overhead expense should be carefully reviewed and determined to determine whether it exceeds management standards.

Managers must consider whether an improvement in a particular service will help improve profits. Improvements that eliminate unnecessary services will reduce certain costs to appropriate levels without losing customers.

The simultaneous result of this management consideration is to enhance the services that customers expect while eliminating those services that do not contribute to improving profits. 4. It is recommended to use the cash basis. Since the services of the catering industry are relatively simple, its account books and various records should be based on cash receipts and payments.

Although some customers will default, and the restaurant will default on paying for ingredients, a properly recorded cash book, separate payroll records, and a journal are enough. Accounts receivable and accounts payable can be processed through other control accounts.

The journal records daily operating activities and is ultimately reflected on the income statement and balance sheet. Data processing procedures 1. Accounting of sales revenue If sales revenue is classified according to food, beverages, and other miscellaneous items, different invoices should be used for each category, or the sales category should be clearly stated when informing the bookkeeper.

Daily cash receipts are recorded in the cash diary and this record should be reconciled with the cash total reported by the cashier. 2. Accounts receivable Accounts receivable should be recorded in the receivable column in the cash income book, and the total should be recorded in the daily sales revenue.

At the end of each month, transfer the total in this column to accounts receivable. When accounts receivable are collected, cash receipts are entered in the cash journal and recorded in other miscellaneous columns.

Actual sales invoices should be retained as a control tool for outstanding accounts. Due to put receivables.

6. Legal knowledge to open a restaurant

Required documents: 1. Health license (Health Bureau) The health license is the most important certificate for a restaurant. There is no health license. Licensed restaurants are strictly prohibited from operating.

The health license must be obtained at the epidemic prevention station in charge of health at the location of the restaurant. The operator must provide a schematic layout diagram of the restaurant for review and modification by health and epidemic prevention personnel.

The focus of the inspection is on the following items: store layout, operation room, disinfection equipment and methods, warehouse, bathroom, dormitory, utensil storage, employee physical examination, health measures (under the guidance of the Health and Epidemic Prevention Station, in accordance with the "China Hygiene measures for restaurants are formulated in accordance with the provisions of the People's Republic of China and the Food Hygiene Law of the People's Republic of China). 2. Environmental protection approval (Environmental Protection Bureau) Environmental protection approval is handled by the local environmental protection bureau. The main approval items are: noise, pollution discharge (sewage, oil fume).

Restaurant operators must provide a floor plan of the location of the restaurant and indicate the surrounding environment and the nature of use of adjacent buildings. The Environmental Protection Bureau will send personnel for on-site inspection. After passing the inspection, the competent Environmental Protection Bureau will sign "Agree for opening" in the opinion column of the relevant department on the application for business registration and stamp it with its official seal.

3. Fire protection approval (Public Security Bureau) Fire protection approval shall be handled by the fire protection department of the local public security bureau. After obtaining the business registration application form from the Industrial and Commercial Bureau, go to the fire protection department of the local public security bureau to apply for fire protection approval.

Restaurant operators must submit an application and restaurant location plan. Receive the "Approval Form for Key Fire Safety Industries".

Fire protection inspectors from the Fire Protection Department will be dispatched for inspection and acceptance.

The following items should be approved for fire protection: fire prevention responsibility system, fuel, especially the storage location of liquefied gas tanks; whether there are fire hazards in the kitchen, power supply, circuits, etc.; if the interior decoration uses combustible materials, such as bamboo, wood, wall coverings, etc., fire prevention must be done Fire-retardant treatment; equipped with sufficient fire extinguishers in accordance with the requirements of the Fire Department; fire prevention education and training must be conducted regularly for employees, and fire-fighting drills and examinations must be held.

Safety training must be institutionalized. After passing the inspection, the fire inspection inspector will sign the inspection opinion and stamp the special seal of the Public Security Bureau for fire inspection.

4. Tax Registration (Taxation Bureau) The restaurant shall apply for tax registration to the competent tax authority within 30 days from the date of receiving the business license. Obtain a tax registration form from the competent tax authority and fill it out truthfully.

The main contents of the tax registration form include: the name of the restaurant, the name of the legal representative or owner and the number of the resident ID card and its legal certificate; residence and business location; economic nature; business form and accounting method; Business scope and mode of operation; registered capital, total investment, opening bank and account number; business period, number of employees, business license number; financial person in charge, tax handler; and other relevant matters. When filling in the tax registration form, the following relevant documents and information should be provided according to different circumstances: business license; relevant contracts, articles of association, and agreements; bank account certificates; resident ID cards and other legal documents; all other relevant documents and information provided by the tax authorities .

Among them, when providing a house rental contract, a tax payment certificate for the homeowner's property tax must be provided. The tax authorities shall complete the review within 30 days from the date of receipt of the tax registration form and relevant certificates and materials. If they meet the regulations, they shall be registered and issued a tax registration certificate.

The restaurant purchases invoices with tax registration certificates. 5. Industrial and Commercial Registration (Industrial and Commercial Bureau) Industrial and commercial registration is a necessary legal procedure for enterprises to obtain legal business qualifications.

Newly established restaurants should go to the local industrial and commercial bureau to apply for opening registration. When a restaurant applies for opening registration, it shall submit it to the industrial and commercial bureau in charge of registration within 30 days after approval by the competent department or approval authority.

To apply for business opening registration, a restaurant should first apply for a business name. After approval, go to the industrial and commercial bureau in charge of registration with the "Business Name Pre-approval Notice" to get the business application for business opening registration. The main purpose of registration is The matters are: restaurant name, residence, business location, legal representative, economic nature, business scope, business method, registered capital, number of employees, business location area, business period, and branches. After the Industry and Commerce Bureau approves the registration, it will issue a business license to the enterprise as a legal person; it will issue a business license to the unincorporated enterprise or the branch of the enterprise that does not have independent accounting.

Before obtaining a business license, you are not allowed to engage in business activities in the name of a restaurant. The date of issue of the business license is the date of establishment of the restaurant.

Relevant procedures that still need to be completed: (1) Industry management registration. After receiving the business license, go to the local catering industry management office to go through the industry registration procedures, including restaurant grading, paying industry management fees, participating in relevant activities, etc. . (2) Apply for a Tobacco Monopoly License. To sell cigarettes, you must go to the local tobacco monopoly bureau after obtaining a business license.

(3) To apply for a cultural project business license and to operate cultural entertainment projects such as singing and dancing, you must apply for a cultural project business license at the local competent cultural bureau after receiving the application for business registration. The special industry management department of the Public Security Bureau shall file the record and sign the opinion on the application for business registration. (4) Apply for a payroll book. After obtaining the business license, go to the local labor administration department to apply for a payroll book, which will be used as the basis for withdrawing salary cash from the bank.

(5) Price review: After obtaining the business license and handling industry classification, go to the local price supervisor to go through the relevant price review procedures. Including price tags, menus, dishes and determining the gross profit margin or comprehensive gross profit margin of tobacco beverages, etc., report to the competent price bureau for filing.

(6) Apply for a liquor business license. After obtaining the business license, go to the relevant industrial and commercial administration department to apply for it. (7) City Appearance Management Approval After receiving the business license, go to the local city appearance management department to sign the "three guarantees in front of the door" responsibility letter: facade decoration, especially outdoor facilities such as light boxes, signboards, advertisements, etc., must be reported to the city appearance management department for approval and filing.

The addition of temporary buildings or facilities outdoors, such as pergolas, partitions, etc., must be approved by the planning department in addition to the approval of the city appearance management department. These procedures have different regulations in different regions, so you must understand them clearly.