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].

Core Viewpoint - The controversy surrounding the restaurant chain Xibei's use of ingredients considered "pre-made dishes" has raised questions about potential tax discrepancies, particularly in light of recent comments from entrepreneur Luo Yonghao [3][6]. Tax Rate Application - Xibei issues value-added tax (VAT) invoices at a 6% rate for dining services, regardless of whether pre-made ingredients are used, as long as the food is consumed on-site [3][5]. - The current tax regulations state that food sold for takeout is also subject to the same 6% VAT rate, unless the food is purchased without any processing [5][7]. Expert Opinions - Experts suggest that the likelihood of Xibei using pre-made dishes to evade taxes is low, as the law mandates that both dine-in and takeout food produced by the restaurant are taxed at the same rate [6][7]. - Any potential tax evasion would require Xibei to sell pre-made dishes directly to consumers without proper processing, which has not been observed in their operations [7].

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].