1. What are the requirements for a restaurant to apply for a business license

1. First, go to the industrial and commercial department to apply for the "Notice of Pre-Approval of Individual Industrial and Commercial Household Names" (confirm the name of your store)

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2. Take the original and copy of the "Name Pre-approval Notice" and other information (copy of the store's property certification document and lease contract, ID card and copy, etc.), go to the local When the health and epidemic prevention department (or Food and Drug Administration) applies for a "Catering Business License" (or "Food Hygiene License"), the person in charge on the business license needs to obtain a health certificate. It seems that at least two people must obtain a health certificate. It costs 100 yuan per person to apply for a health certificate. The cost of applying for this certificate is not high, but you have to buy a set of disinfection supplies from the health department, which costs about a few hundred yuan.

Applying for this certificate requires an on-site inspection. It is recommended to ask the above-mentioned departments for guidance on how to renovate the kitchen and ask clearly what the requirements are. Otherwise, if you do not meet the requirements after you renovate it yourself, you will have to do it again, which will be terrible. In addition, it takes a long time to apply for the "Catering Business License", so you should apply for it as soon as possible. The cost of applying for the "Catering Business License" varies from place to place

3. Get the "Catering Business License" , go to the industrial and commercial department to apply for a business license.

General information: photo of personal ID, ID card and copy, copy of the store’s real estate certificate (land certificate or real estate certificate, etc.), store’s lease contract and copy, "Catering Business License" 》Originals and copies,

If the materials are complete and meet the requirements of your local industrial and commercial bureau, you can usually get them in about a week. The cost of setting up a self-employed business is 23 yuan

Not local If you are a person, you may need to provide family planning certification documents and other materials.

4. Go to the local tax and national tax authorities to apply for a "Tax Registration Certificate" within 30 days after obtaining the business license. You will need a business license, real estate certification documents, and a lease contract. ID card and copies of other information, 15 yuan/certificate.

2. Registration process for self-employed catering operators

1. Bring the original and copy of the operator’s health certificate, copy of ID card, previously signed “House Lease Contract”, landlord’s A copy of the real estate certificate (or land use certificate) and a one-inch photo of the operator. Go to the industrial and commercial department in your jurisdiction to collect the "Application Form for Pre-approval of Individual Industrial and Commercial Household Names", fill in the relevant information above and submit it to the industrial and commercial staff.

2. After accepting the application, the industrial and commercial staff will give you a "Notice of Pre-approval of Individual Industrial and Commercial Household Name" with a red permission stamp. Bring the original and copy of the operator's health certificate, copy of ID card, and previously signed "House Rental Contract" to the Food and Drug Administration to apply for a "Catering Service License."

3. After obtaining the "Catering Service License", bring the original copy of the "Catering Service License", the original and copy of the operator's health certificate, a copy of the ID card, and the previously signed The "House Lease Contract", the landlord's property certificate (or land use certificate), the "Notice of Pre-approval of the Name of Individual Industrial and Commercial Households" and a one-inch photo of the operator can be submitted to the industrial and commercial staff to apply for the "Individual Industrial and Commercial Household Business License" ” and obtained the “Individual Industrial and Commercial Household Business License”.

3. What taxes and fees should be paid by the catering industry

(1) Business tax

The basis for calculating business tax in the catering industry refers to the taxable services provided by taxpayers in the catering industry Business tax is levied at a rate of 5% on all prices and extra-price fees charged to the other party.

The calculation formula is: business tax payable = business income × business tax rate.

1. In restaurants, restaurants and other catering service places, if customers perform self-entertaining singing and dancing activities while dining and provide services and charge additional fees in addition to the food and beverage price, this part shall be charged separately The expenses are recorded separately and business tax is paid according to the entertainment industry tax rate. If the division of the above-mentioned additional fees and the income from food and beverage prices of the above-mentioned units is unclear, business tax shall be levied on all income according to the entertainment industry tax rate.

2. If restaurants, restaurants (halls), hotels (homes), guesthouses, restaurants and other units engage in taxable activities in the catering industry and sell goods to customers at the same time, regardless of whether the customers consume on-site, their The income from the goods part shall be incorporated into the taxable income of business tax and business tax shall be levied.

3. Regarding the issue of how to collect turnover tax from taxpayers operating braised and cooked food, the catering industry falls within the scope of business tax, and the sale of goods falls within the scope of value-added tax. Therefore, business tax should be levied on restaurants, restaurants and other catering industries that sell braised and cooked food, regardless of whether consumers consume on-site.

(2) Urban maintenance and construction tax

The basis for calculating the tax is the actual amount of business tax paid by the taxpayer. The tax rates are 7%, 5% and 1% respectively. Calculation formula: tax payable = business tax amount × tax rate.

Legal basis:

Article 35 of the "Law of the People's Republic of China on Product Safety": The state implements a licensing system for food production and operation. Those engaged in food production, food sales, and catering services must obtain licenses in accordance with the law. However, the sale of edible agricultural products and the sale of prepackaged food only do not require a license. Those who only sell pre-packaged food must report to the food safety supervision and administration department of the local people's government at or above the county level for registration.

The food safety supervision and administration department of the local people's government at or above the county level shall, in accordance with the provisions of the "Administrative Licensing Law of the People's Republic of China", review the application submitted by the applicant in accordance with Article 33, Paragraph 1 of this Law. According to the relevant information required by items 1 to 4, if necessary, conduct on-site inspection of the applicant's production and business premises; if the applicant meets the specified conditions, the license will be granted; if the specified conditions are not met, the license will be denied and the reasons will be stated in writing.