Legal analysis: You can open a restaurant without a tax registration certificate. Now it is "three certificates in one", as long as you have a business license, the organization code and tax registration certificate have been cancelled.

"three certificates in one" is to combine the three certificates of business license, organization code certificate and tax registration certificate applied by enterprises in turn into one certificate to improve market access efficiency; "One photo and one code" is a further step on this basis. Through "one-stop acceptance, parallel approval, information sharing and mutual recognition of results", a business license loaded with a unified social credit code is issued by one department.

Legal basis: Article 37 of the Law of the People's Republic of China on Tax Administration fails to apply to the tax authorities for tax registration and renewal, and shall be punished by applying mutatis mutandis the provisions of the preceding paragraph.

Detailed Rules for the Implementation of the Law of the People's Republic of China on Tax Collection and Administration Article 37 Taxpayers and withholding agents who have real difficulties in filing tax returns or submitting tax withholding and collection reports within the prescribed time limit and need to extend the time limit shall submit a written application to the tax authorities for extension within the prescribed time limit, which shall be approved by the tax authorities.