1. Article 3 of the "Interim Regulations on the Administration of Urban and Rural Individual Industrial and Commercial Households" stipulates that "Individual industrial and commercial households may, within the scope permitted by national laws and policies, operate industry, handicrafts, construction, transportation, Commerce, catering industry, service industry, repair industry and other industries”

2. The supplementary provisions of Article 5 of the “Implementation Rules of the Interim Regulations on the Management of Urban and Rural Individual Industrial and Commercial Households” are as follows:

Classification of industries listed in Article 3 of the "Regulations":

1. Industry and handicrafts refer to the production, manufacturing and processing of natural resources and commodities, mineral mining, and repair of production equipment and tools, etc. .

2. The construction industry refers to those engaged in civil construction, equipment installation, architectural design, house repair, etc.

3. The transportation industry refers to those engaged in highway and water transportation of passengers and goods, loading and unloading, etc.

4. Business refers to the purchase, sale, trafficking, storage, etc. of goods.

5. The catering industry refers to restaurants, restaurants, rice shops, cold drink shops, pubs, teahouses, noodle shops, etc.

6. The service industry refers to those engaged in hairdressing, photography, bathing, washing and dyeing, hotels, lettering, sports and entertainment, information dissemination, scientific and technological exchanges, consulting services, etc.

7. The repair industry refers to the repair of watches, bicycles, sewing machines, radios, televisions, black and white iron and other miscellaneous items.

8. Other industries refer to other industries that national laws and policies allow individual industrial and commercial households to operate. Extended information

After obtaining the business license, you cannot start business immediately. You must handle the following matters:

1. Seal engraving and other matters

With the business license, go to the designated location of the Public Security Bureau Seal engraving point: company seal, financial seal, contract seal, legal representative seal, invoice seal; at this point, a company registration is completed.

2. Open a basic bank account

After the company registration is completed, you need to open a basic bank account. The basic account is the main account for the company's capital transactions. The daily collection and payment of funds for business activities, as well as the withdrawal of wages, bonuses and cash can be handled through this account. Each company can only open one basic account.

3. Accounting and tax filing

After completing the company registration, you need to complete the tax registration first. When reporting, you need to provide an accountant’s information (including name, ID number, contact number) . Starting one month after the company is established, an accountant is required to keep accounts and declare taxes to the tax authorities every month. After the company prepares the information and reports to the special tax office, the tax bureau will determine the type of tax paid by the company, the tax rate, the time for tax declaration, and the company's tax administrator. The enterprise will declare and pay taxes in the future based on the taxes approved by the tax department. Reference: Baidu Encyclopedia-Business License