1, prepare a copy of the residence certificate of the property, a copy of the ID card, and a number of one-inch photos with a red background;

2. Go to the local industrial and commercial bureau to apply for a form and apply for an industrial and commercial business license;

3. After handling the industrial and commercial business license, go to the tax office to handle the tax registration certificate;

4. After obtaining the tax registration certificate, you need to handle the invoice. There are two kinds of invoice applications: the first is to pay the same tax every month regardless of the turnover; Second, pay taxes at the tax rate according to the invoiced amount every month;

5. The charge for the whole journey is around 500 yuan, and the time varies from 15 to 30 days.

The business license of individual industrial and commercial households needs to pay taxes, and the taxes to be paid are as follows:

1, individual businesses pay 3% value-added tax for goods sold and 5% business tax for services provided;

2. At the same time, pay urban construction tax and education surcharge according to the sum of paid value-added tax and business tax;

3. There is also about 2% personal income tax;

4. If the monthly income is less than 5,000 yuan, it shall be exempted from value-added tax or business tax, as well as urban construction tax and education surcharge.

To sum up, a business license is necessary for opening a shop. Those who engage in unlicensed operation shall be punished by the administrative department for industry and commerce in accordance with the provisions of relevant laws and administrative regulations. If the laws and administrative regulations do not clearly stipulate the punishment for operating without a license, the administrative department for industry and commerce shall order it to stop the illegal act, confiscate the illegal income and impose a fine of 1000 yuan.

Legal basis:

Article 2 of the Measures for the Administration of Registration of Individual Industrial and Commercial Households

Citizens who have the ability to operate shall be registered by the administrative department for industry and commerce, obtain the business license of individual industrial and commercial households and carry out business activities according to law.

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The registration, alteration and cancellation of individual industrial and commercial households shall be handled in accordance with the Regulations on Individual Industrial and Commercial Households and these Measures. When applying for registration of individual industrial and commercial households, the applicant shall be responsible for the authenticity of the application materials.

Article 8 of the Regulations of People's Republic of China (PRC) Municipality on Individual Industrial and Commercial Households

Those who apply for registration as individual industrial and commercial households shall apply to the registration authority where the business premises are located. The applicant shall submit an application for registration, identity certificate and proof of business premises.

Article 9

After examining the application materials according to law, the registration authority shall handle it in accordance with the following provisions:

(1) If the application materials are complete and conform to the statutory form, it shall be registered on the spot; If the application materials are incomplete or do not conform to the statutory form, the applicant shall be informed of all the contents that need to be corrected on the spot;

(2) If it is necessary to verify the substantive contents of the application materials, it shall be verified according to law, and a decision on whether to register shall be made within 15 days from the date of accepting the application;

(three) do not meet the registration conditions of individual industrial and commercial households, not to register and inform the applicant in writing, explain the reasons, and inform the applicant that he has the right to apply for administrative reconsideration and bring an administrative lawsuit according to law. In case of registration, the registration authority shall issue a business license within 10 days from the date of registration.