tax registration procedures for restaurants:
tax registration is a management system in which the tax authorities register taxpayers' business opening, change, closure and changes in production and business scope. With the approval of the State Administration for Industry and Commerce, taxpayers engaged in production and business operations must report to the tax authorities for tax registration within 31 days from the date of obtaining the business license.
catering belongs to the service industry and belongs to the scope of "business tax" of local tax, so the tax registration is handled at the local tax bureau.
1. Information required for tax registration:
(1) Original (or duplicate) and photocopy of business license;
(2) the original and photocopy of the resident identity card, passport or other legal documents of the legal representative or responsible person;
(3) the original and photocopy of the organization code certificate issued by the technical supervision department (individual industrial and commercial households in some areas do not require this);
(4) land and house lease contracts at the place of registration and business operation. If it is a self-owned property, please provide the original and photocopy of the legal property right certificate such as property right certificate or sales contract; If it is a leased place, please provide the original lease agreement and its copy, and if the lessor is a natural person, it must also provide a copy of the property right certificate.
II. Forms to be filled in
(I) Tax Registration Form
(II) Registration Form of Houses, Land and Vehicles and Ships
III. Time limit for processing
Complete information, accurate filling contents, complete procedures and no illegal problems, and qualified settlement on the spot; If the documents and materials submitted by taxpayers are obviously in doubt, they will be transferred to the next link within 2 working days. If they meet the requirements after verification, tax registration certificates will be issued within 21 working days from the date of handling.