1. Need to handle: business license (handled by industrial and commercial bureau), tax registration certificate (handled by tax bureau), food circulation license (handled by industrial and commercial department).
2. Because wine is food, according to the Food Safety Law, you need this certificate to sell food.
To sell cigarettes, you need to apply for a tobacco retail license from the local tobacco monopoly bureau.
4. Within 30 days from the date of obtaining the business license, apply to the tax authorities for tax registration with relevant documents.
After following the above steps, you can make money by selling cigarettes at school.