registration process of catering self-employed:

1. Bring the original and photocopy of the health certificate of the operator, the photocopy of the ID card, the previously signed House Lease Contract, the photocopy of the landlord's real estate license (or land use certificate) and a one-inch photo of the operator. Go to the industrial and commercial department of the jurisdiction to receive the Application for Pre-approval of the Name of Individual Industrial and Commercial Households, fill in the relevant information above and hand it over to the industrial and commercial staff.

2. After acceptance, the industrial and commercial staff will give a Notice of Pre-approval of the Name of Individual Industrial and Commercial Households with a red license stamp. Bring the original and photocopy of the health certificate of the operator, the photocopy of the ID card and the previously signed House Lease Contract until the Food and Drug Administration applies for the Catering Service License.

3. After obtaining the Catering Service Permit, bring the original copy of the Catering Service Permit, the original and copy of the operator's health certificate, the copy of the ID card, the previously signed House Lease Contract, the landlord's real estate license (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 to the industrial and commercial staff to apply for the Individual Industrial and Commercial Business License.

What taxes should the catering industry pay:

1. Business tax.

the tax basis of catering business tax refers to the total price and extra-price fees charged by taxpayers for providing taxable services in catering industry, and the business tax is levied at the rate of 5%.

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

(1) In restaurants, restaurants and other catering service places, if customers provide services by singing and dancing in the form of self-entertainment while eating, and charge additional fees in addition to the food price, they should keep separate accounts for the additional fees, and pay business tax according to the tax rate of the entertainment industry. Where the above-mentioned additional fees charged by the above-mentioned units are not clearly divided from the income from food and beverage prices, business tax shall be levied on all their income in accordance with the tax items and rates of entertainment industry.

(2) If a restaurant, restaurant (hall), hotel (home), guesthouse, restaurant and other units sell goods to customers at the same time, regardless of whether the customers consume on the spot, the income from the goods shall be merged into the taxable income of business tax and business tax shall be levied.

(3) On the question of how to levy turnover tax on the cooked food cooked with halogen, the catering industry belongs to the scope of business tax, while the sales of goods belong to the scope of value-added tax. Therefore, the business tax should be levied on the behavior of cooking cooked food in restaurants, restaurants and other catering industries, regardless of whether consumers spend on the spot or not.

2. Urban maintenance and construction tax.

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

3. The additional tax basis for education expenses is the tax amount actually paid by taxpayers, and the additional rate is 3%. Calculation formula: Additional amount of education fee payable = business tax amount × rate.

How to apply for a food and beverage health certificate:

You need to go to the epidemic prevention station of the local health bureau for a health check-up. The health check-up is quick, so you should draw blood instead of eating breakfast. You can get a health certificate every two days. Then fill in the form of health permit with health certificate and you can apply for it. After obtaining the health permit, the business license should go to the industrial and commercial department for name verification and registration.

health certificate refers to the certificate of preventive health examination, which proves that the examinee has the health quality to do the professional regulations. Health certificate mainly involves six diseases in five industries, which protects the health of employees and clients to a great extent.

the health certificate refers to the health examination conducted by the operators of food and drinking water, those directly engaged in cosmetics production, those who directly serve customers in public places, hazardous workers, radiation workers and students at school according to the national health laws and regulations.

Legal basis:

Administrative Measures for the Registration of Names of Individual Industrial and Commercial Households

Article 13 To apply for the pre-approval of names of individual industrial and commercial houses, the applicant or the agent entrusted by the applicant shall submit the following materials to the registration authority where the business premises are located:

(1) An application for the pre-approval of names of individual industrial and commercial houses;

(2) the identity certificate of the operator;

(3) if the operator entrusts an agent to handle the matter, it shall also submit the power of attorney and the identity certificate of the agent.

article 14 after accepting the application for pre-approval of individual industrial and commercial households' names, the registration authority shall make a decision on approving or rejecting the application on the spot. If the registration is approved, a Notice of Pre-approval of the Name of Individual Industrial and Commercial Households shall be issued; If the application is rejected, a Notice of Rejection of the Name of Individual Industrial and Commercial Households shall be issued, and the reasons for rejection shall be explained to the applicant on the spot.

if the administrative office for industry and commerce entrusted to register the names of individual industrial and commercial households cannot make a decision on the spot according to law, it shall make a decision of approval or rejection within 5 days.