Pre-approval is required to apply for opening a restaurant, that is, the industrial and commercial department must obtain a hygiene license and a pollution discharge permit from the environmental protection department before obtaining a business license. Take the small restaurant opened by individual industrial and commercial households as an example. The specific process is as follows: first, take the original and copy of your ID card to the local industrial and commercial office to register your name. Remember that this is only a name registration, and it is not time to apply for an industrial and commercial business license. Because before obtaining the industrial and commercial license, you must first apply to the environmental protection department and the health supervision office within your jurisdiction for a sewage discharge permit and a health permit. Application for pollutant discharge permit: firstly, apply to the permit office of the environmental protection bureau of the jurisdiction, and after acceptance, the staff will come to inspect and guide. Two certain conditions for obtaining a sewage permit are: there can be no residential buildings upstairs; Sewage should be included in the municipal sewage pipeline. On-site inspectors will decide which range hood to install according to the size of the business area. You can't buy a domestic range hood, and you can't buy a range hood that has not passed the environmental protection approval. The staff of the accreditation office reminded that it is best to consult the environmental protection department before deciding to rent a storefront for decoration. For example, some shopkeepers open stores for decoration, and the smoke outlet or kitchen window is just aimed at the residents behind. Even if the management department doesn't know for a while, the residents behind will still complain and often have to spend money to adjust. Application for hygiene license: apply to the health supervision office within the jurisdiction for acceptance, and then let the restaurant staff have health examination and receive food hygiene knowledge training. On the premise of passing inspection and training, we mainly look at the following places: first, whether the sanitary facilities are complete, mainly referring to disinfection and cleaning facilities; The second is whether the area ratio of processing site and business site has been reached. The proportion requirements of restaurants in different locations will be different, so you need to consult in advance. Industrial and commercial business license: After you get these two certificates, you can go to the industrial and commercial office to apply for an industrial and commercial business license with these two certificates and the corresponding house lease certificate and ID card. According to the regulations, you need to apply to the fire department for approval before opening, and you need to apply to your jurisdiction when decorating. Tax registration: within 30 days from the date of obtaining the business license, you should apply to the local tax bureau for the local tax registration number. Bring a copy of the business license and a copy, as well as the operator's ID card. Small restaurants opened by individual industrial and commercial households have to pay 5% business tax. In addition, urban construction tax and education surcharge have to be paid. The tax amount is 1 1% of business tax, and other taxes account for a small share.