The procedures are as follows:

The restaurant should declare to the competent tax authorities for tax registration within 30 days from the date of receiving the business license. Receive the tax registration form from the competent tax authorities and fill it out truthfully.

The main contents of the tax registration form include:

The name of the restaurant, the name of the legal representative or the owner of the name and its resident identity card and its legal document number; residence, place of business; economic nature; form of business, accounting; business scope, business mode; registered capital, total investment, account bank and account number; business period, the number of people employed in the business license number; the person in charge of finance, the tax officer; the tax office; the tax office. person in charge, tax personnel; other relevant matters.

When filling out the tax registration form, depending on the situation, should provide the following documents, information: business license; relevant contracts, statutes, agreements; bank account number certificate; resident identity card and other legal documents; tax authorities to provide all other relevant documents, information.

Including, when providing the housing lease contract, to provide the owner of the property tax certificate of tax payment. The tax authorities shall receive the tax registration form and the relevant documents and information within 30 days from the date of audit, in line with the provisions to be registered, and issued a tax registration certificate. The restaurant purchases invoices with the tax registration certificate.

Extended information:

The State Administration of Taxation requires tax authorities at all levels to combine the special rectification work on the use of invoices for catering enterprises with the fight against invoicing illegal and criminal activities, and to coordinate planning and promote the work as a whole. According to the characteristics of the catering industry, in-depth analysis of the collection and management information data, scientifically determine the inspection object, comprehensively check the use of invoices in the catering industry.

The existence of serious tax violations, traced to previous years; found suspected of tax crimes, according to the law, transferred to the public security organs; found that the fixed-point restaurants will be billed as non-meal expenses or large meal costs split into small invoices, the transfer of clues to the financial sector; and actively cooperate with the monitoring department to do a good job in the collection of information on catering invoices and the large catering invoices spot checks.

The State Administration of Taxation requires tax authorities at all levels to exemplify the implementation of the "Opinions on Practicing Saving and Opposing Food Waste" and other provisions, strictly prohibit the establishment of a "small treasury" illegal banquets, strictly prohibit the billing of meal expenses as non-meal expenses, strictly prohibit the division of large meals into small invoices, strictly prohibit the acceptance of banquets from taxpayers, and those who violate the provisions of the rules will be in accordance with disciplinary regulations. The company's website will be updated with the latest information on the company's website, including the latest information on its website.

State Taxation Bureau-People's Daily: the General Administration of Taxation to special rectify the use of invoices in the catering industry