Opening a beverage store by yourself requires a business license and a food business permit.

Procedures for business license:

(a) Application for registration of individual business signed by the applicant;

(b) Proof of identity of the applicant;

(c) Proof of the place of business;

Procedures for food business license:

(a) Application for food business license;

(b) A copy of the business license or other documents certifying the qualifications of the main body;

(C) the layout of the main equipment and facilities appropriate to the food business, operating procedures and other documents;

(D) self-examination of food safety, health management of employees, the purchase and inspection records, food safety accidents, and other rules and regulations to ensure food safety.

To apply for a business license to the local market supervision and management office, generally available on the spot. For food business license need to do on-site verification, from the date of handing over all the materials can be collected within a maximum of 25 working days.

Milk tea store tax standards:

1, the sale of goods to pay 3% value-added tax, the provision of services to pay 5% business tax.

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

3. There is also a personal income tax of about 2 percent.

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

Expanded:

"Measures for the Administration of Food Business License"

Article 14 The local food and drug supervision and management departments at or above the county level shall deal with the applicant's application for a food business license in accordance with the following circumstances:

(d) If the application materials are incomplete or do not conform to the statutory form, the applicant shall be informed on the spot or within five working days. Or within five working days at a time to inform the applicant of all the contents of the need to make corrections. Informed on the spot, the application materials shall be returned to the applicant; within five working days of the informed, the application materials shall be collected and issued proof of receipt of the application materials. Late notification, from the date of receipt of the application materials shall be accepted.

Article XVI of the local food and drug supervision and management departments at or above the county level should be submitted to the applicant's license application materials for review. Need to verify the substance of the application materials, should be verified on-site. Only apply for pre-packaged food sales (excluding refrigerated frozen food), and food business license changes do not change the facilities and layout, you can not carry out on-site verification.

The verifier shall complete the on-site verification of the business premises within 10 working days from the date of acceptance of the on-site verification tasks.

Article 18 of the local food and drug supervision and management departments at or above the county level shall, based on the review of application materials and on-site verification, etc., to meet the conditions, make a decision to grant the business license, and from the date of the decision within 10 working days from the date of the issuance of food business license to the applicant.

References:

Baidu Encyclopedia - Food Business License Management Measures

Baidu Encyclopedia - Individual Business Taxation