Many people want to open restaurants. One reason is that there is great market potential and great demand. The second reason is that they can be self-employed because of their low cost. As self-employed catering businesses, they also need to go through relevant registration procedures according to regulations. So, what is the registration process of self-employed catering businesses? Let's take a closer look at it. First, the registration process of catering self-employed households 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 copy 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 accepting the application, 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 License, bring the original copy of the Catering Service License, 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 Business License of Individual Industrial and Commercial Households and get the Business License of Individual Industrial and Commercial Households. 2. What taxes and fees should the catering industry pay 1. Business tax. The tax basis of catering business tax refers to the total price and extra-price expenses charged by taxpayers to each other for providing catering taxable services, 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 in the form of entertaining song and dance activities while eating, and charge a separate fee in addition to the food price, they should keep separate accounts of the separately charged fees and pay business tax in accordance with the tax items and rates 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) Restaurants, restaurants (halls), hotels (homes), hotels, restaurants and other units that sell goods to customers at the same time, regardless of whether the customers are spending on the spot, the income from the goods should be merged into the taxable income of business tax to collect business tax. (3) On the question of how to levy turnover tax on taxpayers' cooked food, 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. Third, how to apply for a food and beverage health certificate requires a physical examination at the local health bureau's epidemic prevention station. The physical examination is quick, so you should draw blood and don't eat 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 business regulations. Health certificate mainly involves six diseases in five industries, which protects the health of employees and clients to a great extent. Health certificate refers to the pre-employment, pre-employment and school-age health examination conducted by the personnel engaged in food and drinking water production and management, those directly engaged in cosmetics production, those directly serving customers in public places, hazardous workers, radiation workers and students in school according to the provisions of national health laws and regulations.