opening a restaurant needs to be reported to the finance and taxation department.

To open a restaurant, you need the following procedures:

You need a food business license, a health certificate, an environmental assessment and pollutant discharge permit from the local environmental protection bureau, an industrial and commercial business license, fire instructions and tax registration.

1. Food business license

Take the opening of a small restaurant by individual industrial and commercial households as an example. In 2116, the "Food Service License, Hygiene License and Food Circulation License" required for catering were implemented. At present, it is only necessary to apply for a separate food business license, which is handled by the Food and Drug Administration.

II. Health Certificate

Personnel engaged in catering, cosmetics, child care, medical and health care and other occupations need to apply for a physical examination, as the name implies, and the place for handling is a local epidemic prevention station or a medical and health institution qualified for health examination. Within 31 days from the date of obtaining the business license, you should apply to the local tax bureau for the local tax registration number. Bring a copy of the business license and a copy, as well as the operator's ID card.

Third, the environmental assessment and pollution discharge permit of the local environmental protection bureau

According to different places and policies, the instruction standards of environmental assessment are slightly different. The following only indicate important matters:

1. Noise, whether it disturbs people

2. Sewage discharge, whether the design of sewage pipes and oil fume pipes is reasonable

3. Layout plan of catering and whether the food processing places are reasonable

4. Can you engage in business

IV. Business License

After you get the Food Business License, you can apply for a business license at the industrial and commercial office with the relevant proof of house lease, ID card and health certificate. It is suggested to handle individual industrial and commercial households with simple process and high speed. After that, it is engraved, the organization code is processed, and the business license and copy are obtained.

v. Fire instructions

Before the store opens, it is necessary to apply to the fire department for approval, which needs to be applied to the jurisdiction where it is located when it is renovated.

VI. Tax Registration

Within 31 days from the date of obtaining the business license, you should apply to the local tax bureau for the local tax registration number. Bring a copy of the business license and a copy, as well as the operator's ID card. Small restaurants opened by individual industrial and commercial households have to pay 5% business tax. In addition, urban construction tax and education surcharge are required, and the tax amount is 11% of the business tax, and there are other taxes in a department, which account for a very small share.