Legal analysis: China has abolished the annual examination system of business licenses, and individual industrial and commercial households engaged in catering business need to submit the annual report of the previous year to the company department once a year.

Legal basis: Interim Measures for Annual Report of Individual Industrial and Commercial Households

Article 3 Individual industrial and commercial households shall submit the annual report of the previous year through the enterprise credit information publicity system or directly to the administrative department for industry and commerce responsible for their registration from October 1 to June 31 every year.

individual industrial and commercial households that started business registration in the current year shall be submitted from next year.

article 5 individual industrial and commercial households may submit annual reports through the enterprise credit information publicity system or in paper form. The electronic report submitted through the enterprise credit information publicity system has the same legal effect as the paper report submitted directly to the administrative department for industry and commerce.