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罗永浩质疑西贝缴税,专家详解餐饮业卖预制菜如何缴税
Di Yi Cai Jing· 2025-09-16 11:54
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].
罗永浩质疑西贝缴税,专家详解餐饮业卖预制菜如何缴税
第一财经· 2025-09-16 02:33
2025.09. 16 根据2016年财政部 税务总局发布的《关于全面推开营业税改征增值税试点的通知》,上述适用6% 增值税税率的餐饮服务,是指"通过同时提供饮食和饮食场所的方式为消费者提供饮食消费服务的业 务活动"。 2016年底上述两部门发布《关于明确金融 房地产开发 教育辅助服务等增值税政策的通知》明确,提 供餐饮服务的纳税人销售的外卖食品,按照"餐饮服务"缴纳增值税。 本文字数:1459,阅读时长大约2分钟 作者 | 第一财经 陈益刊 餐饮品牌西贝采用部分被认为是"预制菜"的食材,是否涉及缴税差异?这个话题引起社会关注。 近日,罗永浩指责西贝采用预制菜事件备受社会关注。罗永浩昨日下午发布一则微博提及,"(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?"这则微博被转发超10 万,由此西贝缴税问题受到关注,一些人士甚至自行测算给出税率差异。 目前消费者去西贝吃饭,西贝给消费者开具的增值税电子普通发票中,是按照餐饮服务(餐费)采用 6%增值税税率。那么,西贝后厨使用了部分被认为是是"预制菜"的食材,如腌制冷冻羊肉串、牛肉 饼等预制工艺食物,是否还能按餐饮服务适用上述6%增值税税率? ...
罗永浩质疑西贝预制菜缴税问题,专家详解
Di Yi Cai Jing· 2025-09-16 01:45
Core Viewpoint - The controversy surrounding the tax implications of using pre-prepared food ingredients by the restaurant brand Xibei has garnered significant public attention, particularly following comments from entrepreneur Luo Yonghao regarding potential tax discrepancies related to the use of these ingredients [1]. Tax Rate Application - Xibei applies a 6% VAT rate for dining services, regardless of whether pre-prepared ingredients are used, as long as the food is consumed on-site [1][3]. - The current tax regulations state that takeaway food from restaurants is also subject to the same 6% VAT rate, unless the food is sold without any processing, which would then incur a higher VAT rate of 13% [1][3]. Expert Opinions - Experts, including Professor Ge Yuyu and Tian Zhiwei, suggest that the likelihood of Xibei using pre-prepared food to evade taxes is low, as the law mandates that food produced by the restaurant, whether for dine-in or takeaway, is taxed at 6% [4]. - Tian Zhiwei emphasized that for a restaurant to evade taxes through pre-prepared food, it would need to sell unprocessed items directly to consumers, which does not appear to be the case with Xibei's operations [4].