因此，要厘清这一争辩和判断是否存在税收套利，关键在于判定在餐厅提供的"预制菜"销售属 于"餐饮服务"，还是"销售商品"。 中瑞税务师事务所集团总裁魏斌判断，西贝若是没有专门、单独销售预制菜或半预制菜，其销售的 产品若是经过餐厅自制或者加工后的，应该适用于6%的税率。 尽管这场"预制菜论战"暂告一段落，但其税率适用问题仍有讨 论的空间。 作者：杜涛 封图：图虫创意 9月15日中午，罗永浩在微博上提出了对西贝使用预制菜进行税务套利的质疑。他称："西贝拿预 制菜假装不是预制菜带来的税率差异呢？要不要给公众摊开讲讲?"下午，罗永浩在微博中删除了该 言论。 尽管这场"预制菜论战"暂告一段落，但其税率适用问题仍有讨论的空间。 税收套利一般是指将本该适用于更高税率的产品或服务混入更低税率的产品及服务中申报税。本事 件涉及的税率争辩核心在于："餐饮服务"和"销售商品"适用6%和13%两种不同税率，而预制菜销 售适用13%的税率。 餐饮行业制定6%的税率，还与其行业成本结构有关。魏斌说，餐饮业属于典型的生活服务行业， 人力成本占比较高，如厨师、服务员的薪酬等，这部分成本无法进行进项税额抵扣。同时，餐饮业 采购的农产品等原材料虽 ...

Group 1 - The core issue revolves around the tax rate applicable to pre-prepared dishes sold by restaurants, specifically the distinction between "catering services" and "sales of goods," which are subject to different VAT rates of 6% and 13% respectively [2] - The debate on tax rate applicability is significant as it could indicate potential tax arbitrage if pre-prepared dishes are misclassified [2] - According to Wei Bin, if a restaurant does not sell pre-prepared dishes separately and processes them on-site, they should be taxed at the lower 6% rate [2][3] Group 2 - The 2016 notice from the Ministry of Finance and the State Administration of Taxation clarified that takeout food from restaurants is subject to the same VAT policy as dine-in services, provided the restaurant is involved in the production or processing of the food [3] - The 2019 announcement further confirmed that food made on-site and sold directly to consumers is taxed as "catering services" [3] - The establishment of a 6% tax rate for the catering industry aligns with its cost structure, where labor costs are significant and cannot be deducted from input tax [4]