1, first go to the industry and commerce department to apply for "individual business name pre-approval notice" (to determine the name of your store)

2, take the "name pre-approval notice" of the original and a copy of the original and other information (the store's real estate documents and a copy of the lease contract, ID card and a copy of it and so on). Go to the local health epidemic prevention department (or Food and Drug Administration) to apply for a "catering license" (or called "food hygiene license"), the person in charge of the business license need to obtain a health certificate, as if at least 2 people to obtain a health certificate, to do the health certificate is 100 yuan / person, do the cost of this document is not high, but to buy a set of disinfectant items in the health sector, probably a few hundred yuan The thing.

To do this license need to be field inspection, it is recommended to ask the above departments to guide how to decorate the kitchen, ask clearly what the requirements, otherwise you decorate your own after the non-compliance with the requirements to re-engineer once, that would be bad. In addition, for the "catering license" consumes quite a long time, you should go as early as possible, to do the "catering license" costs vary from place to place

3, to do the "catering license", go to the industry and commerce department to apply for a business license.

Probably information: my photo ID, ID card and a copy of the store's real estate documents copies (land or real estate certificates, etc.), the store's lease contract and a copy of the "catering license" original and a copy of the

Materials are complete and in line with the requirements of the business bureau where you are, the general week or so to get, do the cost of self-employment is to be 23 yuan!

Not local people, you may need to provide birth control documents and other materials,

4, get the business license within 30 days to the local tax, the state tax department to apply for the "tax registration certificate", you need to business license, real estate documents, rental contracts, ID cards and photocopies of other information, 15 yuan / certificate.

Two, catering individual registration process

1, bring the operator's original health certificate and a copy, a copy of ID card, before the signing of the "housing lease contract", the landlord's property license (or land use certificate) copy and a one-inch photo of the operator. Go to the jurisdiction of the industrial and commercial department to get the "application for pre-approval of the name of the individual business" fill in the information above and give it to the staff of the industrial and commercial.

2. After accepting the application, the industrial and commercial staff will give you a red stamped Notice of Pre-approval of Individual Business Name. Bring the operator's original and copy of the health certificate, a copy of the ID card, signed before the "housing lease contract" and so on to the Food and Drug Administration to apply for a "food service license.

3, get the "food service license", bring the "food service license" copy of the original, the operator's original health certificate and a copy of the ID card copy, signed before the "housing lease contract", the landlord's real estate (or land use certificate), "individual business name pre-approval notice" and a one-inch photo of the operator to the industrial and commercial staff can be Apply for the "individual business license" and get the "individual business license".

Three, the catering industry should pay what taxes and fees

(a) business tax

catering business tax tax basis is the taxpayer to provide catering taxable services to the other side of all the price and out-of-the-price charges, according to the 5% tax rate for business tax.

The formula is: business tax payable = business income × business tax rate.

1, restaurants, restaurants and other food service establishments, customers in the dining at the same time in the form of self-indulgence in the form of singing and dancing activities to provide services in addition to the price of food and drink charges, should be part of the fees charged separately, and in accordance with the Entertainment tax rate to pay business tax. If the above charges are not clearly separated from the income from food and drink, the entire income shall be subject to business tax according to the tax rates of the entertainment industry.

2, catering, restaurants (halls), hotels (home), hotels, restaurants and other units of the sales of goods to customers at the same time belonging to the business tax catering taxable behavior, regardless of whether the customers consume on-site, the goods part of the income should be included in the business tax tax income taxable business tax.

3, on the taxpayer's operation of cooked food how to collect turnover tax, catering industry belongs to the scope of business tax, the sale of goods belongs to the scope of value-added tax. Therefore, the catering industry such as catering stores, restaurants and other catering business behavior of cooked food, regardless of whether the consumer on-site consumption, should be levied business tax.

(2) City Maintenance and Construction Tax

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

Legal basis:

"The Chinese People's **** and the National Book Safety Law" Article 35: The state of food production and operation of the implementation of the licensing system. Engaged in food production, food sales, catering services, shall obtain a license in accordance with the law. However, the sale of edible agricultural products and the sale of prepackaged food only, do not need to obtain a license. Only the sale of prepackaged food, should be reported to the local people's government at or above the county level food safety supervision and management department for the record.

The food safety supervision and management department of the local people's government at or above the county level shall, in accordance with the provisions of the "Chinese People's **** and the State Administrative Licensing Law", the review of the applicant's submission of the first paragraph of Article 33, paragraph 1 of this law, the first to the fourth item of the requirements of the relevant information, the applicant's production and operation of the premises for on-site verification, if necessary; meet the prescribed conditions, the permit is granted; do not meet the conditions of the specified , not licensed and a written explanation of the reasons.