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Do small-scale restaurants need to apply for tax registration?
It's not that complicated.

The business license of the business premises has been processed. (Other health and environmental protection certificates need to be handled) (Your restaurant is an individual industrial and commercial household by default. If it is an enterprise, please ask again)

Go to the local tax authority (tax office, branch office) where your restaurant is located.

Bring the following information:

1. Original and copy of business license;

2. Original and photocopy of personal identity documents; Generally speaking, other legal documents will do. Such as passports. )

3. The original and photocopy of the house and land use right certificate; (original and photocopy of both parties' contract for rental housing operation)

4. Pen.

5. Other materials required by the tax authorities. (Local tax authorities have different requirements)

If your store is purely catering, then go to the management tax office under the local taxation bureau.

If there are mixed operations, such as selling other commodities, you should go to the IRS for tax registration.