由于各级开发区多项税收优惠政策的吸引,在远离城区的开发区落户的企业越来越多。这些企业为了保证生产经营的正常进行,有很多都开办了自己的职工食堂。目前企业办食堂的方式,从经营模式看,有企业自办经营和对外承包经营;从费用承担方式看,有企业承担和职工自行承担;从服务对象看,有只为职工提供服务和既 Due to the attraction of a number of tax incentives at all levels of development zones, more and more enterprises are settled in the development zones far away from urban areas. In order to ensure the normal operation of production and operation of these enterprises, many of them have set up their own staff canteens. At present, enterprises do canteens from the business model, there are enterprises run their own business and contracted foreign operations; from the cost commitment to take the way, there are enterprises to undertake and their own workers; from the service object, there is only for the workers to provide services and both