Business licenses of three small industries meeting catering requirements

1. What are the requirements for a restaurant to apply for a business license?

1. Go to the industrial and commercial department to handle the Notice of Pre-approval of the Name of Individual Industrial and Commercial Households (confirm the name of your store).

2. Go to the local health and epidemic prevention department (or the Food and Drug Administration) to apply for the catering business license (or food hygiene license) with the original and photocopy of the Name Pre-approval Notice and other materials (copy of the store's property certificate and lease contract, ID card and copy, etc.). The person in charge of the business license needs to obtain a health certificate. It seems that at least two people need to get a health certificate. The health certificate is 65438.

You need on-site inspection to get this certificate. I suggest looking for the above-mentioned departments to guide how to decorate the kitchen and ask what the requirements are, otherwise you will have to do it again after finishing the decoration yourself, which will be terrible. In addition, it takes a long time to apply for the Catering Business License, so it should be handled as soon as possible. The fee for applying for a Catering Business License varies from place to place.

3, run the "catering business license", to the industrial and commercial departments for industrial and commercial business license.

General information: photo of my ID card, ID card and its copy, and copy of the property right certificate of the store (land certificate or property right certificate, etc. ), the store lease contract and its photocopy, the original and photocopy of the Catering Business License,

If the materials are complete and meet the requirements of your industrial and commercial bureau, you can usually get them in a week or so. The cost of running a self-employed business is 23 yuan

If you are not a local, you may need to provide family planning documents and other materials.

4. To apply for the tax registration certificate at the local tax and national tax authorities within 30 days after obtaining the business license, you need the business license, real estate certification documents, lease contract, ID card and a copy. , 15 yuan/certificate.

Second, the catering self-employed registration process

1. Bring the original and photocopy of the health certificate of the operator, the photocopy of the ID card, the previously signed house lease contract, the photocopy of the landlord's real estate license (or land use certificate), and a one-inch photo of the operator. Get the Application for Pre-approval of the Name of Individual Industrial and Commercial Households from the industrial and commercial department in the jurisdiction, fill in the above information and hand it over to the industrial and commercial staff.

2. After accepting the application, the industrial and commercial staff will give the individual industrial and commercial households a notice of pre-approval and affix a red license seal. Bring the original and photocopy of the operator's health certificate, the photocopy of the ID card and the previously signed house lease contract until the Food and Drug Administration handles the catering service license.

3. After obtaining the Catering Service License, bring the original and photocopy of the Catering Service License, the original and photocopy of the operator's health certificate, the photocopy of the ID card, the previously signed house lease contract, the landlord's real estate license (or land use certificate), the notice of pre-approval of the name of individual industrial and commercial households, and the one-inch photo of the operator to the industrial and commercial staff to apply for the business license of individual industrial and commercial households, and obtain the business license of individual industrial and commercial households.

3. What taxes and fees should the catering industry pay?

(1) business tax

The tax basis of catering business tax refers to the total price and extra expenses charged by the taxpayer to the other party for providing catering taxable services, and the business tax rate is 5%.

The calculation formula is: payable business tax = operating income × business tax rate.

1. In restaurants, restaurants and other catering service places, if customers provide services such as singing and dancing in the form of self-entertainment while eating, and charge extra fees in addition to the food price, they should keep separate accounts for the extra fees and pay business tax according to the entertainment tax rate. If there is no clear division between the above-mentioned additional fees charged by the above-mentioned units and the food and beverage price income, business tax shall be levied on all their income according to the entertainment industry tax rate.

2. Where restaurants, restaurants (halls), hotels (homes), hotels, restaurants and other units sell goods to customers at the same time, regardless of whether customers consume on the spot, their goods income shall be incorporated into the taxable income of business tax and business tax shall be levied.

3. On the question of how to levy turnover tax on taxpayers engaged in stewed cooked food, the catering industry belongs to the scope of business tax, while the sales of goods belong to the scope of value-added tax. Therefore, whether consumers consume on the spot or not, business tax should be levied on the cooking of cooked food in restaurants, restaurants and other catering industries.

(2) Urban maintenance and construction tax

The tax basis is the business tax actually paid by the taxpayer. The tax rates are 7%, 5% and 1% respectively. Calculation formula: tax payable = business tax × tax rate.

Legal basis:

Article 35 of People's Republic of China (PRC) Library Safety Law: The state practices a licensing system for food production and operation. Engaged in food production, food sales, catering services, shall obtain a license according to law. However, sales of edible agricultural products and sales only in prepackaged foods do not require permission. Only selling prepackaged foods shall be reported to the food safety supervision and administration department of the local people's government at or above the county level for the record.

The food safety supervision and administration department of the local people's government at or above the county level shall, in accordance with the provisions of the Administrative Licensing Law of People's Republic of China (PRC), examine the relevant materials required by the provisions of Items 1 to 4 of Paragraph 1 of Article 33 of this Law, and conduct on-site inspection of the applicant's production and business premises when necessary; To meet the prescribed conditions, grant permission; If it does not meet the prescribed conditions, it shall not be permitted and the reasons shall be explained in writing.