The business license is a necessary prerequisite for the opening of the restaurant, with a business license, your store even if it is initially opened, for the business license has two forms: that is, before the system and after the system.
One, the former system business license, that is, before the opening of the restaurant through the health, fire, environmental assessment part of the overhaul qualified, to apply for the Trade and Industry Bureau, to be approved after the approval of the Trade and Industry Bureau to issue a formal business license.
The main steps for the former business license are as follows:
(a) name pre-registration
1, first to the local Trade and Industry Bureau to receive a name pre-approval application, and then fill out the form as required, after filling out the need to hold my ID card and household registration (a copy of) to the name of the approval of the Office of the query, the name is approved, the general 7 working days.
2, with the name pre-approval application to the name of the name registration office to get the name of the approval form, fill in the form as required.
(2) for food service license
Chinese catering industry business license. According to the Food Safety Law, which came into effect on June 1, 2009, the Food and Drug Administration (FDA) replaced the Health Supervision Department (HSD) to regulate the food service sector, and the Food Service License (FSL) was formally launched on June 1, replacing the Food Hygiene License (FHL), which had been in use for decades.
(C) Environmental assessment
First go to the jurisdiction of the Environmental Protection Bureau licensing office to apply, after acceptance, the staff will go to the door to check the guidance. The examination is passed and the Emission Permit is issued.
(4) Fire and electric inspection
Before opening, you also need to apply to the fire department for firefighting approval, which you need to apply to the jurisdiction where you are located at the time of renovation. Higher floors are declared to the municipal fire department, while those under 12 floors are declared to the fire brigade of each district for approval and acceptance.
(E) the approval of the Commerce and Industry Bureau
The above three units should be submitted to the local Commerce and Industry Bureau for acceptance after the issuance of confirmation.
(F) tax registration certificate
Since the date of receipt of the business license within 30 days, to the local tax bureau to apply for local tax registration number. Individual businessmen who open small restaurants are required to pay 5% business tax. Another need to pay urban construction tax, education surtax, the tax is 11% of the business tax, and some other taxes, a very small share.
Two, after the system type business license, that is, in the official business license has not been dealt with down, and the restaurant has been renovated, equipment, large goods, staff have been prepared, just short of the business license has not been done in order to smooth the opening of the case, for the temporary business license, valid for 6 months. In these 6 months, you must make up all the formalities, the official business license to do, otherwise, such as fire, health, environmental assessment, there is a part of the disapproval of the business license is not approved, can not be opened.
The main steps for the post system business license:
One, the name pre-registration
Two, business license approval
Name approval to the local industrial and commercial bureau, the materials needed are name pre-approval application, name registration application form, corporate identity card and the household register (copy) of the confirmation of the unemployed, the confirmation of the failure to do the license (need to go to the household according to the local) property confirmation and the household according to the business bureau for (Industry and Commerce Bureau for) real estate confirmation and the head of household signature (fingerprints), housing lease contract, 7 working days after taking the license, valid for 6 months.
Three, after the system of business licenses for the later work
In 6 months to make up all the formalities, the procedure and the former system of the approval process is the same.
The above is a brief introduction for you to open the restaurant for the relevant licenses, we will be in the next article, one by one for you to introduce for the food service license, environmental assessment, fire evaluation, industrial and commercial approval of the process details. Please stay tuned.
"Food Service License" for
One, the applicant to the license window to submit the application information, the window staff to the initial review, in line with the provisions of the registration, and the issuance of prior service registration, inform the review of the contact information of the institution or person. Contact by the applicant according to their own situation, the implementation of on-site guidance, review of specific matters.
Application materials include:
(a) Application for food service license.
(ii) Proof of pre-approved name.
(iii) proof of use of food service premises and schematic diagrams of equipment layout, process flow and sanitary facilities.
(d) application for food service operators, their legal representatives or owners of a copy of the identity card.
(E) a copy of the food safety management personnel training certificate.
(F) regulations to ensure food safety.
(VII) laws, regulations, rules, standards, normative documents or other materials prescribed by the provincial food and drug supervision and management departments.
Note: Application materials should be printed on A4 paper (except drawings), page by page, stamped, bound in order; submission of materials for the copy, should be written on the copy of the "Department of the original copy", and stamped with the official seal of the unit. The contents of the declaration shall be true, complete and clear, and shall not be altered. Do not get the official seal of the enterprise in the information provided by the legal representative of the signature and seal, non-applicants come to deal with the clerk should provide the applicant's power of attorney.
Second, after on-site guidance, review, hold the conclusion that meets the requirements and basically meet the requirements of the window acceptance, the application materials are incomplete, do not meet the statutory requirements within five working days to inform the applicant should be made up of all the materials at once, make corrections and then acceptance.
Third, according to the prescribed procedures for review, in line with the provisions of the issuance of "food service license". Do not comply with the provisions of the written reply and explain the reasons.
Tip: According to the "Food Safety Law", since June 1, the food and drug regulatory department to replace the health supervision department, the supervision of food service, while the food service license. However, the situation is different, some areas of the food and drug regulatory authorities for food service license location is still in the Department of Health, so before the license, please consult the relevant local departments, in order to prevent running "wrong" road.
Fire safety procedures
Before you open your business, you need to apply for fire safety approval, which you need to apply to the fire department of your jurisdiction when you are renovating.
After receiving the application for registration of business in the Bureau of Industry and Commerce, the operator of a high-rise building applies to the fire department of the city in which it is located, and the fire brigade of the district in which it is located applies for the approval of fire protection if it is less than 12 floors. The restaurant operator has to submit an application form, a floor plan of the location of the restaurant; receive the "Fire Safety Key Industry Approval Form", and the competent fire department will send a fire inspector to check and accept the application.
Application materials:
(a) should fill out the cultural and entertainment venues fire safety approval form;
(b) all new premises to show the "building project fire acceptance letter";
(c) evacuation signs and fire accident lighting and other fire protection products should be presented to show the fire certificate of conformity of the product;
(d) combustible decorations to carry out fire-retardant Treatment of combustible decoration to show the inspection report and fire product certification;
(E) with building fire safety facilities in the premises to show the testing of qualified "building fire safety facilities inspection report"
Fire approval of the main check the following items:
(A) fire safety responsibility system. The establishment of fire prevention responsibility and fire safety personnel.
(ii) Key areas. Fuel, especially liquefied petroleum gas tank storage location; kitchen, power supply, electrical circuit and other fire hazards.
(iii) Decoration. Interior decoration using combustible materials, such as bamboo, wood, wallpaper, etc., to do fire-retardant treatment.
(d) equipment. In accordance with the requirements of the fire code is equipped with sufficient fire extinguishing equipment.
(v) safety education and training. Employees should be regularly educated and trained in fire prevention, and fire-fighting drills and exams should be held. Safety training should be institutionalized.
(F) security measures. To do "four implementation":
One is the implementation of the system: the development of fire prevention responsibility system, key areas of the inspection system and duty inspection system.
The second is the implementation of personnel: to be responsible for, with all fire safety personnel.
Three is the implementation of training: regular training, regular assessment, to strengthen the staff's ability to operate fire.
The fourth is the implementation of equipment: according to the provisions of the configuration of complete fire equipment.
If it involves a music restaurant, there is also a cultural license (to the Yunnan Provincial Department of Culture); if it involves a coffee, teahouse, you also need to police health license (to the location of the health administrative department (Health Bureau, in some cases by the food and drug supervision and management department, that is, the Food and Drug Administration) to apply for); alcohol retailing is also the need for a retail license (the local Trade and Industry Bureau).
After passing the inspection, the fire inspector will sign the application for registration of business registration book on the qualified opinion of the inspection, and stamped with the special seal of the Public Security Bureau fire inspection.
"Environmental Protection Approval" for
Environmental protection approval, is an indispensable step in the process of opening a restaurant license. Environmental protection approval, by the location of the competent environmental protection bureau, the main approval program for: noise, sewage. Catering operators to provide catering location plan, and mark the surrounding environmental conditions and the nature of the use of adjacent buildings, by the competent environmental protection bureau to send personnel to the field inspection. After passing the inspection, the competent environmental protection bureau in the application for registration of business registration book on the "views of the relevant departments" column, signed "agreed to open" and stamped with an official seal (application for registration of business registration book by the restaurant for business registration, with the "pre-approval of the enterprise name") (The application for registration of business registration by the restaurant for business registration, with the "pre-examination of enterprise name notice" to the registered Bureau of Industry and Commerce to obtain).
The following materials should be submitted for approval:
1, submit an application for environmental approval procedures for the report:
Report content: project name, business and contact phone number, business location, business content, business area (number of meals / times), the main business facilities (stoves, frying pans a few mouths, with or without smoke purification devices, chimney setup), the use of fuels, fumes, Sewage, garbage disposal, discharge destination.
2, the use of legal business premises to prove the material (proof of ownership of the house, lease agreements or development and construction units, such as copies of drawings of the nature of the functional zoning;
3, submitted for comments: the owner of the kitchen must be obtained from the upstairs tenants and the exhaust fume pipe outlet around the ten-meter range of building owners and where the Neighborhood Council, the Property Management Committee or the Owners Association of the written consent of the material.
4, there is smoke pollution of the restaurant owners must install smoke purification facilities devices, and provide relevant materials (is the State Environmental Protection Administration exempted from inspection of the smoke purifier, should provide exempted from inspection materials based on the original), non-exempted should be provided to monitor the results of the smoke report.
5, according to the scale of operation, site and other conditions by the environmental protection department on-site inspection to determine the submission of the environmental impact report, report form or registration form.
Approval procedures
Site inspection to determine the form of environmental assessment, the owner to submit the above (1, 2, 3, 4) materials, in the case of complete materials, the report 15 days, report form 7 days, registration form within 3 days (except holidays) approval and completion.
There are a number of new catering enterprises due to improper site selection, does not meet the environmental requirements, resulting in environmental approval can not be passed, so, in the opening of the site selection, you have to pay attention to a few points -
1, in the centralized residential areas, teaching areas, urban planning regulations shall not be established in the catering service industry, other area, are not allowed to build food service projects.
2, in the new commercial and residential areas to start food service operations in line with the following requirements:
① must be in line with urban planning and environmental functional requirements
② building should be structurally equipped with a special flue and other pollution prevention and control conditions
3 its fume vents shall not be lower than the highest position of the building; distance from the residents of residential homes, hospitals or schools 10 meters Above
3, the use of non-residential housing in addition to residential buildings to operate food service projects should meet the following requirements:
① the building should be structured with a special flue and other pollution prevention conditions
② its fume vents shall not be lower than the highest position of the building; distance from residential homes, hospitals or schools more than 10 meters
③ If the distance from the residential, hospitals or schools can not reach more than 10 meters, shall not be less than 5 meters, and shall obtain the written consent of the owners of the building and the property management committee or owners' committee of the ten meters around the kitchen facing the upper floor of the tenants and the exhaust pipe out of the kitchen
When choosing a site, to avoid non-compliance with the requirements of the premises, set up the relevant fumes, sewage facilities in advance, not only will you be able to make more Quickly do the environmental protection license, early realization of the dream of opening a restaurant, but also effectively avoid the opening of the environmental hazards caused by the impact of the restaurant business.
"Business license" for
a, submit documents (requirements may vary slightly)
1. name pre-approval notice (see: "open a restaurant to do what the certificate");
2. establishment of two copies of the application for registration;
3. 3. The applicant's identity card and household registration (copy);
4. The applicant's domicile of the household registration department issued by the birth certificate;
5. The use of the original business premises and a copy in duplicate (owned by the submission of a copy of the original certificate of ownership of the original right, the rental submitted to the original lease agreement and a copy of the original certificate of ownership of the original right or the original certificate of property rights).
6. Proof of the applicant's occupation:
(1) Certificate of unemployment or layoff (original)
(2) Leaving and retiring certificates and photocopies thereof
(3) Certificate of dismissal and leave without pay (original)
(4) Rural villagers with proof of the villagers' committee (original)
(5) In addition to the above conditions, the people from other provinces and cities should also submit a copy of the temporary residence permit. In addition to the above conditions should also hold a temporary residence permit (copy)
(6) laws and regulations allow the proof of other personnel
7. Identification of employees
8. Other documents required by laws and regulations to be submitted to the food and beverage service licenses, environmental protection approvals, fire safety approvals.
9. Proof of non-photography (need to go to the local bureau of industry and commerce for the account)
Two, review
After the applicant submits the complete documents, the registration authority to check the relevant certificates, the formalities are complete, issued to the "Individual Entrepreneurs Application for Business Registration", the applicant to fill out the form. If the formalities are not complete, the applicant shall be notified to make up for it.
Three, approval
Registration authority accepts the application, its practitioners, name, site and other major registration matters for investigation and verification, fill in the details of the "Business Investigation Report", within 15 working days from the date of acceptance to make the approval, the issuance of the "Business License" and a copy of the business, or not approved the decision to register. Does not meet the registration conditions, notify the applicant in writing.
"Organization Code Certificate" for
Organization code is the national quality and technical supervision departments in accordance with national standards compiled and given to each organ, institutions, business units, social organizations, private non-enterprise units and other institutions issued by the nationwide unique, lifelong legal identification, covering all units (including legal persons and unincorporated persons as well as the internal institutions). It is a bridge and irreplaceable information transmission linking the information management system between various functional departments of the government. At present, it has been widely used in more than 40 departments such as industry and commerce, taxation, banking, public security, finance, personnel and labor, social insurance, statistics, customs, foreign trade and transportation, etc., and it has become the necessary "identity certificate" for units to conduct social communication and business activities. Some small places do not have this requirement for self-employed people, but self-employed people in big cities have already started to apply for this license.
Place
Generally all in the local government office service center - organization code center for processing, or to the local quality and technical supervision bureau organization code acceptance for processing.
New for the code need to be ready for the following materials
1. the legal establishment of the organization's documents (certificates), business license, and other proof of the legal status of the organization and a copy of the document;
2. legal representative of the ID card copy of the front and back of a
3. If there is an agent should also be brought with a copy of the ID card back and forth of a copy of the
4. >4. Bring the official seal.
The role of the code certificate is very important for a unit, for example, enterprises in the business process, if it involves the transfer of funds, you need to apply to the bank for a basic account, as a settlement account, only on the basis of this basic account, the enterprise can apply for a general account, and the application for the two types of accounts must be to the bank to provide the organization code certificate and other relevant information.
If your store to install UnionPay POS machine, as well as vehicle registration, applicant personnel transfer, for staff social security are inseparable from the code certificate.
Tax Registration
Tax registration, also known as tax registration. It is a management system for the tax authorities to implement legal registration of the taxpayer's opening, changes, closure and changes in the scope of production and business. Where approved by the State Administration for Industry and Commerce, engaged in production, business companies and other taxpayers, are required to receive a business license within 30 days from the date of declaration to the tax authorities for tax registration.
Location of the license
The restaurant is a service industry, belonging to the local tax "business tax" tax scope, so the tax registration in the local tax bureau.
Documents required for tax registration
(1) the original (or a copy) and a copy of the business license;
(2) the original and a copy of the resident's identity card, passport or other legal documents of the legal representative or the person in charge;
(3) the original and a copy of the certificate of the organization code issued by the technology supervisory department (not required for individual industrial and commercial businesses in some areas);
(4) the original and a copy of the code certificate issued by the technical supervision department. (Some regions do not require this for individual business);
(d) Land and housing lease contract for the place of registration and place of business. If the property is owned, please provide the original certificate of property right or the legal proof of property right such as the deed of sale and purchase and a copy thereof; if the premises are leased, please provide the original lease agreement and a copy thereof, and if the lessor is a natural person, a copy of the certificate of property right must also be provided.
Forms to be filled in
(1) Tax Registration Form
(2) Registration Form on the Situation of Houses, Land, Vehicles and Vessels
Processing Time Limit
To be completed on the spot if the information provided is complete, the filling in content is accurate, the formalities are complete, there is no violation of the rules and regulations, and the conditions are fulfilled; if there are obvious doubts in the documents and information submitted by the taxpayers. Within two working days to the next link, after verification of compliance with the provisions of the tax registration documents issued within 20 working days from the date of acceptance.
Opening a restaurant main tax
Generally speaking, the restaurant is a service industry, belongs to the "business tax" taxpayers, payable on a monthly basis. The sales tax rate is 5%. The formula is:
Business tax = all business income x 5%
In addition, the tax law stipulates that all units and individuals engaged in industrial and commercial operations and paying value-added tax, consumption tax and business tax are also required to pay urban maintenance and construction tax and education surcharge. If your monthly business turnover does not exceed 5,000 yuan, you are exempt from VAT, urban maintenance and construction tax, and education surcharges. If your monthly business turnover exceeds 5,000 yuan, you have to pay the tax. The formula is:
Urban Maintenance and Construction Tax = Business Tax Payable x Rate of Urban Construction Tax
The rate of urban construction tax is a regionally differentiated proportional tax rate. According to the different locations of taxpayers, the tax rate is set at 7%, 5% and 1% respectively. If the taxpayer's location is in an urban area, the tax rate is 7%; if the taxpayer's location is in a county town or an organized town, the tax rate is 5%; if the taxpayer's location is not in an urban area, a county town or an organized town, the tax rate is 1%.
The education surcharge is levied at a rate of 3%, and the formula is:
Education surcharge payable = (business tax payable + value-added tax payable + consumption tax payable) x 3%
And then, to open a restaurant, you need to have a place of business, and if the house you use for the restaurant is your own, you still have to pay property tax. Property tax is a kind of property tax levied on the owner of the house as the object of taxation.
The property tax payable = the original value of the house x (1 - deduction rate) x 1.2% where the deduction rate is 10-30%, you can ask your local tax office for the exact rate. Property tax is levied annually and paid in installments, usually quarterly or semi-annually.
In addition, those who make a profit have to pay income tax.
In fact, the tax department of the catering individual income tax generally implement the regular fixed amount method, that is to say, it will be approved according to the region, lot, area, equipment, etc. to give you the amount of tax payable in a month. If the invoiced amount exceeds the fixed amount, the exceeding part will pay the tax again, and if it does not exceed the fixed amount, you can just pay the tax according to the fixed amount.
After passing the test, the competent environmental protection bureau in the application for registration of business registration in the relevant departments of the opinion column signed "agree to open" and stamped with the official seal.