五个餐饮老板，在这个夏天 徐爱之 2023 年夏天此时我们随机采访了六位餐饮业老板。那时大家言谈中还算乐观，毕竟疫情刚过去一 年，百废待兴，有所期待。两年过去了，我们再次回访，除了一位失去联系，其它五位老板的情绪 基本保持统一。当发展进入下行通道，经济活动不复以前活跃，人们社交、消费的频次都在减少， 而生活中又充满着各种新开店、价格战。老板们虽然并未束手待毙，但终究是在时代大潮中的一 粟。观望，等待转机，也许是这个时候的最佳答案。等等，读完这篇文章，你会发现我们没有使用 " 主理人 " 这个词。 01. 武汉， B istro Landing 在武汉汉口老街区，有建筑博物馆之称的黎黄陂路上，法式餐酒馆兰汀米白色的展面是清新浪漫的 存在。这栋大约建于 1936 年的老房子有着高挑的内在空间。两年前差不多此时他们刚运营。今天 已是成熟的餐酒馆，在点评上是 " 武汉西餐环境榜第 1 名 " 。作为一位从事餐饮行业 10 多年的老 人，赵总的日常琐碎而忙碌，前不久他们摆放在门口外摆区的一株柠檬树夜里被人偷走了。这株柠 檬是开业时买来的，经历风雨长得枝繁叶茂，陪伴至今见证了餐厅的起落沉浮。我们对话的那天， 赵总说： " ...

Core Viewpoint - Hainan Province is pioneering the "reassured consumption" model with an "online commitment + dynamic star rating" service to enhance consumer protection and optimize the consumption environment, supporting the construction of an international tourism consumption center [1][2]. Group 1: Policy Implementation - Hainan is the first in the country to implement the "reassured consumption" online commitment system, allowing eligible businesses to make an online commitment to "integrity management and assured consumption," which, after a 45-day public commitment period without anomalies, automatically qualifies them as "reassured consumption units" [1][2]. - The dynamic star rating system categorizes "reassured consumption units" into three levels: three-star, four-star, and five-star, with differentiated dynamic supervision based on their ratings [1][2]. Group 2: Regulatory Framework - Businesses with good credit and service quality can be promoted in star ratings and experience reduced random inspection frequency, adhering to the principle of "no disturbance without issues" [2]. - Businesses that fail to fulfill commitment terms or engage in illegal activities will receive warnings and may face downgrading or removal of their star rating [2]. Group 3: Technological Integration - Hainan has established a "reassured consumption" smart regulatory system that enables data interoperability with platforms like "Haiyi Ban," "Haizheng Tong," and the 12345 service, allowing online completion of applications, verifications, and regulatory processes [2]. - The smart regulatory system includes online evaluation and complaint functions, facilitating communication between businesses, consumers, and regulatory authorities [2]. Group 4: Market Impact - The "reassured consumption in Hainan" initiative has expanded to over 20 industries, creating more than 40 assured consumption business circles, with a total of 128,000 "reassured consumption units" across the province [2]. - The market regulatory authority aims to enhance the quality and reach of the "reassured consumption in Hainan" initiative, increasing public awareness and participation to build a regional public brand for "Hainan consumption" [3].

天眼查App显示，近日，山东同创智慧餐饮有限公司成立，法定代表人为陈勇，注册资本300万人民 币，由潍坊同心餐饮服务有限公司全资持股。 序号股东名称持股比例1潍坊同心餐饮服务有限公司100% 来源：金融界 经营范围含餐饮管理；鲜肉零售；会议及展览服务；文具用品零售；茶具销售；农副产品销售；酒店管 理；信息技术咨询服务；食用农产品零售；技术服务、技术开发、技术咨询、技术交流、技术转让、技 术推广；日用百货销售；食用农产品批发；日用品批发；日用品销售；中小学生校外托管服务；新鲜蔬 菜零售；休闲观光活动；企业管理咨询；餐饮器具集中消毒服务；新鲜水果零售；外卖递送服务；新鲜 水果批发；鲜肉批发；食品销售（仅销售预包装食品）；水产品零售；互联网销售（除销售需要许可的 商品）。（除依法须经批准的项目外，凭营业执照依法自主开展经营活动）许可项目：餐饮服务；食品 销售。（依法须经批准的项目，经相关部门批准后方可开展经营活动，具体经营项目以相关部门批准文 件或许可证件为准） 企业名称山东同创智慧餐饮有限公司法定代表人陈勇注册资本300万人民币国标行业住宿和餐饮业>餐 饮业>正餐服务地址山东省潍坊高新区新城街道鲍庄社区健康东街9 ...

今年5月，美国众议院通过了一项被称为"小费免税"的法案。 根据这项法案，收小费的员工可以从联邦税中扣除最多2.5万美元的小费收入，预计平均每年能为符合条件的员工省下1800美元。 这项被称为《小费免税法案》（No Tax on Tips Act）的政策，一时间被赞誉为"服务业从业人员罕见的政策胜利"。有人欢呼："终于有人替劳动者说话 了！"也有人质疑："为什么不是直接涨工资？" 作为一名来自中国的访问学者，在美国生活近一年，我对"小费"这事始终不太习惯——每次结账时，面对屏幕上的小费按钮，总觉得下手不自然。 这一次小费免税的讨论让我发现到，小费不"小"，它背后牵扯的，不只是"给不给""给多少"的选择，更反映了美国服务业制度中深深的裂痕。 在北卡小城生活，外出就餐并不频繁，偶尔去餐厅吃饭，我通常会准备一些现金零钱作为小费。 这种分配机制其实源远流长。小费制度并非美式"感恩文化"的产物，而是带有深刻种族与阶级烙印的历史遗留物。 19世纪末，奴隶制被废除后，大批南方雇主不愿为黑人前奴隶支付全额工资，便借用欧洲贵族社会中的"赏钱"传统，将小费制度化，把"给薪水"的责任悄 悄转嫁给顾客。 这种制度在20世纪初曾受到广泛 ...

会理古城迎来各地游客。刘飞 摄 凉山风电资源丰富。图为会东鲁南风电场。记者 何勤华 摄 看结构 工业"压舱石"，项目"主引擎" 近日，在西昌市航天高端智造产业园，西昌市卫星科技有限公司卫星基地项目的工人们正忙碌地进行室内外 装饰装修。该项目于2024年6月动工，目前主体工程已全面竣工，正全力冲刺投产目标。该公司综合部部长黄新龙 告诉记者，目前公司已有多颗遥感、导航星座卫星的意向订单，市场前景广阔。 卫星基地项目的建设，正推动凉山州制造业迈出又一重要步伐。《公报》显示，2023年末，凉山州共有工业 企业法人单位2699个，比2018年末增长30.4%。其中，制造业1510个，占比超五成，是工业发展的中流砥柱。值 得注意的是，全州从事战略性新兴产业生产的规模以上工业企业法人单位54个，占规模以上工业企业法人单位的 13.5%。 工业企业数量的快速增长，进一步巩固了工业作为凉山经济大盘"压舱石"的地位。近年来，凉山以"工业强州 战略"为指引，全力实施"五大产业链突破提升行动"，推动工业经济实现质的有效提升和量的合理增长。 今年以来，凉山州每月开展经济工作专题研究，建立健全钒钛、稀土等10个重点产业链协同推进机制，聚 ...

Core Viewpoint - The article discusses the tax deduction policy for research and development (R&D) expenses, highlighting the eligibility criteria, benefits, and specific conditions for various industries and activities [2][5][20]. Group 1: Eligible Entities - Resident enterprises with sound accounting practices that can accurately collect R&D expenses are eligible for the tax deduction, excluding industries such as tobacco manufacturing, accommodation and catering, wholesale and retail, real estate, leasing and business services, and entertainment [4][9]. Group 2: Benefits of the Policy - R&D expenses that do not form intangible assets can be deducted at 100% of the actual amount incurred starting from January 1, 2023. For expenses that form intangible assets, they can be amortized at 200% of the cost [6][7]. - For integrated circuit and industrial mother machine enterprises, R&D expenses that do not form intangible assets can be deducted at 120% of the actual amount incurred from January 1, 2023, to December 31, 2027. For expenses that form intangible assets, they can be amortized at 220% of the cost during the same period [7]. Group 3: Conditions for Enjoying Benefits - R&D activities must be systematic and aimed at acquiring new scientific and technological knowledge or significantly improving technology, products, or processes. Certain activities, such as routine upgrades or direct applications of existing research, do not qualify for the tax deduction [9][10]. - Enterprises must maintain accurate accounting records for R&D expenses and set up auxiliary accounts for each R&D project to track deductible expenses [9]. Group 4: Special Cases - For commissioned R&D activities, expenses incurred by domestic external institutions can be included at 80% of the actual amount for tax deduction purposes. For commissioned overseas R&D, the same percentage applies, but the total cannot exceed two-thirds of the eligible domestic R&D expenses [11][12]. - In collaborative R&D projects, each party can determine the allocation of R&D expenses based on their actual contributions [13][16]. Group 5: Reporting and Compliance - Taxpayers can choose to enjoy the tax deduction for R&D expenses incurred in the first half of the year or the first three quarters during the prepayment declaration periods in July and October. If not chosen, they can still opt for the deduction during the annual tax settlement [19]. Group 6: Policy References - The article references several official documents that outline the tax deduction policy for R&D expenses, including notifications and announcements from the Ministry of Finance and the State Taxation Administration [21][22].

以下文章来源于大餐谋 真知就是正道就是高效 ，作者陈辉老师 大餐谋 真知就是正道就是高效 . 为餐厅提供咨询，培训，策划，营销，文案，经营方面的高效的指导服务。有需要就私信！ 解决销售难题，传播管理智慧 快来关注我吧！ 销售 热点 专栏 案例 职场 销售与管理视频号开通啦 欢迎关注并留下您睿智犀利的评论吧 ---------------------------------- 作者介绍：《销售与管理》专家作者陈辉，《大餐谋》系列书籍作者，中高端餐饮预定运营系统客必得操盘手，致 力于推广中高端餐饮经营知识与经验。 昨天人民网发布了一篇评论，题目是： 禁止违规吃喝，不是所有吃喝都违规。 所有餐饮人就像过年一样高兴，朋友圈第一次被一篇社论刷屏。 也难怪，禁酒令下来之后，不管大小餐厅，营收几乎都遭受重创。 大家只能自救，有的是把小摊摆到了外面，有的是进行员工轮休和超休，还有的却是迫不得已关 门。 禁酒令变成了禁饮令，几乎成了压倒众多餐饮业的最后那根稻草。 时隔一个月，终于有官媒针对当下禁酒令造成的影响做出解释，禁止违规吃喝，不是禁止正常吃 喝。 针对这篇社论，餐饮同行一定要保持清醒，远远没到开香槟的时候：市场会放松，而 ...

宏观 证券研究报告 |点评报告 2025/6/17 5月经济数据点评—— 消费增速超预期上行 | 单位： | 2025/5 | 2025/4 | 2025/3 | 2025/2 | 2024/12 | 2024/11 | 2024/10 | 2024/9 | 2024/8 | 2024/7 | 2024/6 | 2024/5 | % | 规模以上工业增加值 | | | | | | | | | | | | | | | | | | | | | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | 5 | 8 | 1 | 5 | 9 | 2 | 5 | 4 | 5 | 3 | 5 | ...

Core Viewpoint - The overall employment situation in China remains stable, with a slight decrease in the urban survey unemployment rate to 5.0% in May, reflecting the resilience of the job market amid economic challenges [1][2][4]. Employment Situation - The average urban survey unemployment rate from January to May was 5.2%, with May's rate showing a 0.1 percentage point decrease from the previous month [1]. - The unemployment rate for local and migrant workers was both recorded at 5.0%, while the rate for migrant agricultural workers was slightly lower at 4.9% [1]. - The unemployment rate in 31 major cities was also 5.0%, indicating a consistent trend across urban areas [1]. Economic Factors Supporting Employment - Economic growth and favorable industrial development have contributed to the stability of employment, supported by effective employment policies [2][4]. - In May, the industrial added value and service production index grew by 5.8% and 6.2%, respectively, maintaining overall stability compared to April [4]. - The retail and accommodation sectors showed significant growth, with production indices increasing by 8.4% and 6.2%, respectively, compared to the previous month [4]. Policy Measures - The government has implemented robust employment stabilization policies, focusing on both enterprise support for job creation and individual employment subsidies [5]. - These policies aim to balance labor supply and demand by incentivizing companies to hire and enhancing individual employability [5]. - Future efforts will focus on vocational training and improving labor market matching to promote full employment and enhance job quality [5]. Youth Employment - The youth unemployment rate has shown a continuous decline for three months, indicating a positive trend in youth employment [6]. - Despite this progress, challenges remain regarding the overall pressure on youth employment and structural issues that need ongoing policy attention [6][7]. - Initiatives targeting college graduates have been intensified, with various measures introduced to support their employment [7]. Importance of Stable Employment - Stable employment for youth is crucial for personal development, family financial security, and overall economic sustainability [8].

交银国际研究 宏观策略 2025 年 6 月 17 日 中国宏观 5 月经济运行的复合节奏 中国 2025 年 5 月经济数据呈现结构性分化特征。从主要指标表现看，消费市 场超预期回暖成为最大亮点，社零同比增长 6.4%创年内新高，"以旧换新"政 策、叠加节假日和促销活动的靠前刺激效果显著；工业生产增速温和回调至 5.8%，主要受外部因素扰动影响，但高技术制造业和装备制造业保持 9%左右 快速增长，高景气趋势延续；固定投资增速略有放缓；对外贸易展现韧性，出 口产品和地区均显现出一定的分化；一揽子金融增量政策支持下，流动性边际 改善。整体而言，5 月经济运行呈现消费回暖、生产稳定、投资放缓、外贸韧 性的格局，新旧动能转换和结构调整特征明显。 李少金 Evan.Li@bocomgroup.com (852) 3766 1849 当前经济运行面临内外部因素交织，政策协调发力仍有空间。从内部看，投资 内生动力仍有加强空间，市场主体信心和预期有提振空间；消费增长在政策支 撑下的可持续性亦需要收入增长和就业稳定的基础支撑。从外部看，贸易政策 不确定性、全球经济增长放缓大背景下，虽然转口等多元化策略有效对冲了部 分出口相关 ...