Restaurants belong to the catering industry and belong to the scope of business tax collection. You must apply for a tax registration certificate at the local tax bureau and declare and pay the local tax monthly.

However, before going through the tax registration, you should go to the health and epidemic prevention station to apply for a health permit, and the employees should have a health check and apply for a health certificate. These are the prerequisites for obtaining an industrial and commercial license, and then go to the competent industrial and commercial bureau to obtain an industrial and commercial license. Then go to the local taxation bureau to apply for the tax registration certificate within 30 days of handling the industrial and commercial license. There is no need to go through any formalities in the national tax, and the catering industry has nothing to do with the national tax.