Legal analysis: 1. Business License

A business license is the most basic condition for a restaurant to run. First, get a name pre-approval application from the local industrial and commercial bureau, and then fill in the form as required. After filling in, you need to hold your ID card and copy of your household registration book to the name approval office for enquiry. After the name is approved, it usually takes 7 working days. Take the name pre-approval application form to the name registration office, and fill in the form as required.

2. Before the Food and Beverage Service License was processed

, the health supervision department was replaced by the food and drug supervision department to supervise the food and beverage service links and handle the food and beverage service license at the same time. However, the situation in different places is different. In some areas, the food and drug supervision department stipulates that the place for handling catering service licenses is still in the Health Bureau. Therefore, please consult the relevant local departments and bring all kinds of materials to the relevant departments to make an appointment.

iii. environmental protection approval

environmental protection approval is an indispensable step in the process of opening a restaurant license. It mainly includes: oil smoke pollution, waste water pollution, noise pollution and solid waste pollution. The general procedure is to determine the form of EIA through on-site reconnaissance, and the owner shall submit all kinds of materials. In the case of complete materials, the report shall be approved and completed within 15 days, 7 days of the report form and 3 days of the registration form (except holidays).

IV. Handling Fire Control Procedures

Restaurant operators should submit application forms and restaurant location plans; To receive the Approval Form for Key Industries of Fire Safety, the fire department shall send fire inspectors to check and accept it.

5. Handling of health certificates for staff in catering units

And so-called health certificates, which generally include all kinds of employees in catering units, go to special hospitals for various related physical examinations and produce reports. The health certificates handled by the Health Bureau must be posted under the business license for easy viewing.

VI. Handling the Tax Registration Certificate

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. 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.

legal basis: regulations on individual industrial and commercial households

article 2 citizens who have the ability to operate are individual industrial and commercial households if they are registered by the administrative department for industry and commerce in accordance with the provisions of these regulations. Individual industrial and commercial households can operate individually or at home. The legitimate rights and interests of individual industrial and commercial households are protected by law, and no unit or individual may infringe upon them.

article 3 the administrative departments for industry and commerce of counties, autonomous counties, cities not divided into districts and municipal districts shall be the registration authorities for individual industrial and commercial households (hereinafter referred to as the registration authorities). The registration authority may, in accordance with the provisions of the the State Council Administration for Industry and Commerce, entrust its subordinate administration for industry and commerce to handle the registration of individual industrial and commercial households.

article 8 anyone who applies for registration as an individual industrial and commercial household shall apply for registration with the registration authority where the business premises are located. The applicant shall submit an application for registration, identity certificate and proof of business premises. The registered items of individual industrial and commercial households include the operator's name and domicile, composition, business scope and business premises. Individual industrial and commercial households use the name, the name as a registered item.