Legal analysis: in the market stalls need the following formalities:

One, food business license

To individual businessmen to open a small restaurant, for example, before the food and beverage required to apply for a "food service license," "health license," "Food Circulation Permit" has been implemented in 2016, "the three certificates in one "At present, as long as the separate food business license can be handled in the Food and Drug Administration.

Two, health certificate

People engaged in catering, cosmetics, child care, health care and other occupations need to apply for, the word as the name is the physical examination, for the local epidemic prevention station or health inspection qualification of the medical and health institutions.

Three, the local Environmental Protection Bureau of the environmental assessment and sewage license

Based on different places, different policies, the environmental assessment of the approval criteria are slightly different, the following only marked important matters:

1, noise, whether it is a nuisance to the public

2, sewage, sewage pipes and fume pipes are designed to be reasonable

3, catering layout plans, food Processing place is reasonable

4, the specific location of the store, mark the surrounding facilities, whether it can be engaged in commercial operations

Four, industrial and commercial business license

After getting the "Food Business License", you can vouchers and the corresponding confirmation of the lease of the house, ID card, health certificate, go to the Industrial and Commercial Office to apply for an industrial and commercial business license.

Five, fire approval

In accordance with the provisions of the store before opening, you also need to fire department for fire approval, which needs to be in the renovation of the jurisdiction where the application.

Sixth, tax registration

1, from the date of receipt of business license within 30 days, to the local tax bureau to apply for a local tax registration number, with a copy of the business license and a copy of the business license, as well as the operator's identity card.

2, the individual businessman opened a small restaurant, to pay 5% business tax.

3, in addition to the need to pay urban construction tax, education surtax, the tax is 11% of the business tax, and a sector of other taxes, a very small share.

Legal basis: "Measures for the Administration of Registration of Individual Industrial and Commercial Households"

Article 4 The market supervision and management department is the registration and administration of individual industrial and commercial households.

The State Administration for Market Supervision and Administration is in charge of the registration and management of individual business households nationwide. The market supervision and administration departments of provinces, autonomous regions and municipalities directly under the central government and the market supervision and administration departments of cities (regions) that have set up districts are responsible for the registration and administration of individual business households in their respective districts. Counties, autonomous counties, cities and municipal districts market supervision and management departments for individual business registration authority (hereinafter referred to as the registration authority), is responsible for the registration of individual businesses within the jurisdiction.

Article 6 Matters for the registration of individual industrial and commercial households include:

(1) the name and residence of the proprietor;

(2) the form of composition;

(3) the scope of business;

(4) the place of business.

If an individual industrial or commercial enterprise uses a name, the name is used as a registered matter.