Legal analysis: 1. First of all, you need to apply to the local industrial and commercial department for the Notice of Name Pre-approval, that is, to determine the name of your foot bath shop and whether the name of the shop can be repeated. 2. Then go to the local county-level or district-level health department to handle the health permit, and go to the fire department to handle the fire inspection opinions (if necessary). The materials to be carried include: application form for health permit; Copy of business license of enterprise as a legal person or pre-approval form of enterprise name; ID card and photocopy of the legal representative; The plan of the business place; List of sanitary facilities and equipment; Qualification certificate of health examination and health knowledge training for employees and its copy; Other specified materials. 3. After obtaining the hygiene license, you can go to the industrial and commercial department to apply for a business license. The required materials include: property certification documents and copies of the business premises. If it is a lease, you also need a lease contract and a copy, a legal person ID card and a copy, a photo of the certificate, etc. 4. Within 30 days after obtaining the business license, go to the local local tax and national tax department to handle the tax registration certificate.

Legal basis: Regulations on the Administration of Individual Industrial and Commercial Households

Article 2 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 3 The administrative authorities for industry and commerce of counties, autonomous counties, cities not divided into districts and municipal districts are the registration authorities for individual industrial and commercial households (hereinafter referred to as the registration authorities). The registration authority may, in accordance with the provisions of the State Council Administration for Industry and Commerce, entrust its subordinate administrations for industry and commerce to handle the registration of individual industrial and commercial households.

Article 4 The State practices the principle of equal market access and fair treatment for individual industrial and commercial households. If individual industrial and commercial households apply for registration, and the business scope of the application for registration does not belong to the industry prohibited by laws and administrative regulations, the registration authority shall register it according to law.