罗永浩质疑西贝缴税，专家详解餐饮业卖预制菜如何缴税

Core Viewpoint - The controversy surrounding the use of "pre-prepared dishes" by the restaurant brand Xibei has raised questions about potential tax discrepancies, particularly in relation to VAT rates applied to their food offerings [2]. Taxation and Regulations - Xibei issues VAT invoices at a 6% rate for dining services, regardless of whether pre-prepared ingredients are used, as long as the food is consumed on-site [2][3]. - According to regulations established in 2016, the sale of takeaway food by restaurants is also subject to the same 6% VAT rate, provided the restaurant is involved in the production or processing of the food [3]. - The tax authority clarified that only food items that are purchased and sold without any processing would be subject to a higher VAT rate of 13% [3]. Expert Opinions - Experts suggest that the likelihood of Xibei using pre-prepared dishes to evade taxes is low, as the current regulations mandate that both dine-in and takeaway services are taxed at the same rate [4]. - If Xibei uses semi-finished products and processes them before selling, the VAT rate becomes less significant, as they can fully deduct the input tax [4]. - The possibility of tax evasion would require Xibei to directly sell pre-prepared dishes without substantial processing, which has not been observed in their operations [4].