Opening a branch requires an additional business license. The branch and the competent tax bureau are in the same area, as long as the registration of the branch is supplemented. If it crosses the jurisdiction of the competent tax bureau, the branch shall apply to the local tax bureau for tax registration certificate and pay taxes separately.

Individual operators can apply to the registration authority for change of registration, and the specific process is as follows:

1. Apply for registration of change to the registration authority where the business premises are located;

2. Submit the application for registration, identity certificate and proof of business premises. The registered items of individual industrial and commercial households include the name and domicile, composition, business scope and business premises of the operator;

3, the registration authority to review the application materials according to law, in line with the provisions of the change.

Individual industrial and commercial households refer to individual industrial and commercial households approved and registered by citizens within the scope permitted by law according to the provisions of the General Principles of the Civil Law. Within the scope of approval and registration according to law, individual industrial and commercial households enjoy the capacity for civil rights and capacity for civil conduct in their operations. The legitimate business activities of individual industrial and commercial households are protected by law, and individual industrial and commercial households enjoy ownership of their business assets and legitimate income. When opening an account in a bank and applying for a loan from the bank, individual industrial and commercial households have the right to apply for the exclusive right to use a trademark, sign a labor contract and invite apprentices, and also have the right to choose a trademark name and engrave a seal.

What's the difference between a self-employed person and a company?

I. Different business premises:

1. Co., Ltd. must have its own fixed business premises and employees;

2. There are no restrictions on individual industrial and commercial households. Individual industrial and commercial households engaged in passenger and cargo transportation, trafficking, setting up stalls and mobile services do not need fixed business premises.

Second, the registered capital requirements are different:

1. Individual industrial and commercial households have no minimum requirements for registered capital when registering with the Industrial and Commercial Bureau.

2. The minimum registered capital of the company at the time of registration is RMB 30,000, and the minimum registered capital of a one-person limited liability company is RMB 654.38 million or more.

Legal basis:

Article 2 of the Regulations on Individual Industrial and Commercial Households

Citizens with operational ability refer to individual industrial and commercial households registered by the administrative department for industry and commerce in accordance with the provisions of these regulations. Individual industrial and commercial households can operate independently or at home. The legitimate rights and interests of individual industrial and commercial households are protected by law, and no unit or individual may infringe upon them.

Article 10 of the Regulations on Individual Industrial and Commercial Households

Where the registered items of individual industrial and commercial households change, they shall apply to the registration authority for registration of change. If an individual industrial and commercial household changes its operator, it shall re-apply for registration by the new operator after the cancellation of registration. Individual industrial and commercial households that implement family business shall go through the formalities of change in accordance with the provisions of the preceding paragraph if they change their operators among family members.