预制菜，改变了餐饮行业的税收结构？

Core Viewpoint - The introduction of pre-prepared meals (pre-made dishes) is changing the cost structure of the restaurant industry, impacting tax implications and operational models [20][35][41]. Tax Structure - Pre-prepared meals are subject to a 6% VAT if there is any processing involved, such as heating or plating, which qualifies as a service [3][10][17]. - Direct sales of packaged products without processing are taxed at 13%, indicating a distinction between goods and services in tax classification [5][11][36]. Cost Structure Changes - Traditionally, the restaurant industry relied heavily on labor costs, which do not generate input tax credits, leading to a lower tax burden [21][24]. - The shift towards pre-prepared meals reduces labor costs significantly, as many complex tasks are outsourced or automated, changing the primary cost from labor to raw materials [26][30]. Operational Model Transformation - The restaurant model is evolving into a more factory-like operation, where central kitchens act as production lines, and restaurants serve primarily as sales points [29][39]. - This transformation allows for internal transactions that can shift tax burdens, complicating the tax landscape for the industry [34][40]. Future Implications - As the industry continues to adapt to the pre-prepared meal model, the proportion of service-related activities may decrease, potentially leading to future tax adjustments [38][42]. - The current tax structure may need to evolve to reflect the changing nature of the restaurant business, which is becoming less about service and more about food production [41][43].