At present, the catering industry still collects business tax and does not collect value-added tax. Therefore, the individual catering industry only needs to go to the competent local tax authorities to apply for tax registration certificates. According to Article 15 of People's Republic of China (PRC) Tax Collection and Management Law, "Individual industrial and commercial households (hereinafter referred to as taxpayers) shall, within 30 days from the date of obtaining the business license, declare tax registration with the tax authorities with relevant documents. The tax authorities shall examine and issue tax registration certificates within 30 days from the date of receiving the declaration. " (1) Taxpayers go to the tax service hall of the competent tax authorities to collect and fill in the tax registration form (individual industrial and commercial households) 1 house, land and vehicle registration form 1 (2). Taxpayers should provide information 1. Original and photocopy of business license. Original and photocopy of the owner's ID card 3. Property ownership certificate (2). If it is a self-owned property, please provide the original and photocopy of the legal property right certificate such as property right certificate or sales contract; If it is a leased place, please provide the original and copy of the lease agreement. If the lessor is a natural person, a copy of the property right certificate must also be provided. (3) The information provided within the time limit is complete and settled on the spot.