Core Viewpoint - The recent controversy surrounding "pre-made dishes" has sparked significant public interest and debate, particularly following the exchange between Luo Yonghao and Xibei, highlighting the need for clearer regulations and consumer awareness in the industry [1][2][3]. Group 1: Industry Context - The definition of pre-made dishes was clarified in a notification issued by six departments, including the State Administration for Market Regulation, which outlines the preparation and safety standards for these products [3]. - Major chain restaurants commonly use pre-made dishes due to safety regulations regarding open flames and meat handling, as well as cost-saving benefits and improved service efficiency [3][4]. Group 2: Consumer Concerns - There is a prevalent distrust among consumers regarding pre-made dishes, often associated with poor hygiene and quality, particularly from smaller food establishments [4]. - The lack of clear definitions and standards for pre-made dishes has led to confusion and skepticism among consumers, impacting their perception of the product [4]. - Some businesses misrepresent pre-made dishes as freshly cooked meals, which undermines consumer trust and raises ethical concerns [4]. Group 3: Regulatory and Industry Response - The recent notification emphasizes the importance of transparency in the use of pre-made dishes, ensuring consumers are informed about what they are purchasing [4]. - The discussion around pre-made dishes has highlighted the need for industry standards and practices that prioritize consumer rights and trust, suggesting a shift towards more responsible business practices [5].

炒股就看金麒麟分析师研报，权威，专业，及时，全面，助您挖掘潜力主题机会！ 9月14日晚间，一则西贝创始人贾国龙在行业群里的发言内容流出。内容显示，贾国龙在群内袒露："我 应对方式有错，改。做饭的围着吃饭的转！你说咋好就咋办。" "顾客虐我千百遍，我待顾客如初恋。"贾国龙直言："西贝从今以后打明牌做一个透明的西贝，彻彻底 底向胖东来学。" 责任编辑：郭栩彤 ...

Group 1 - The core issue revolves around the controversy regarding the use of pre-prepared dishes (pre-cooked meals) in restaurants, particularly highlighted by the incident involving the restaurant chain Xibei and influencer Luo Yonghao [2][3] - Luo Yonghao emphasized the need for transparency in the pre-prepared food market, advocating for consumers' right to know whether restaurants use pre-prepared dishes [2][3] - Xibei's founder, Jia Guolong, acknowledged the crisis as the largest external challenge since the company's inception, reporting significant revenue losses during the controversy [3] Group 2 - The National Health Commission is set to release a draft national standard for pre-prepared dishes, which will clarify their classification and enforce mandatory disclosure for restaurants [2][3] - The definition of pre-prepared dishes includes those made from one or more food products that undergo industrial pre-processing and require heating or cooking before consumption [5][8] - Foods that do not fall under the category of pre-prepared dishes include simple processed vegetables and various staple foods like frozen noodles, convenience foods, and sandwiches [6][7] Group 3 - The regulatory framework aims to enhance food safety management for pre-prepared dishes, including strict oversight of production, licensing, and quality control measures [11][12] - The initiative promotes consumer awareness regarding the use of pre-prepared dishes in the restaurant sector, ensuring that businesses comply with safety standards and provide clear information to consumers [12] - The regulation specifies that pre-prepared dishes should not contain preservatives, aligning with consumer expectations for fresh food products [13]

Group 1 - The core issue revolves around the controversy involving the restaurant chain Xibei and its use of pre-prepared dishes, with public figures like Luo Yonghao commenting on the matter [5][6][9] - Luo Yonghao stated that he does not oppose pre-prepared dishes but emphasizes the need for transparency in the market, allowing consumers to know if restaurants use such products [4][5] - Xibei's founder, Jia Guolong, described the situation as the biggest external crisis since the company's inception, reporting a significant drop in revenue during the controversy, with losses estimated at 1 million yuan on September 10 and 11, and 2 to 3 million yuan on September 12 [6][9] Group 2 - The National Health Commission is set to release a draft national standard for pre-prepared dishes, which will clarify their status and require restaurants to disclose their use [4] - Industry leaders have rallied in support of Xibei, highlighting the importance of protecting established brands from unfounded accusations [6][9][10] - Xibei, founded in 1988, has grown to operate over 370 stores across 62 cities in China, employing around 18,000 people, and focuses on Northwest cuisine through its main brand, Xibei Youmian Village [13]

登录新浪财经APP 搜索【信披】查看更多考评等级 【#预制菜之争亟待国标平息# 】#预制菜不能稀里糊涂被吃下# 这几天，罗永浩与西贝的预制菜之争不 断发酵。罗永浩公开质疑西贝部分菜品是预制菜；西贝创始人贾国龙坚决否认，通过向消费者开放后 厨、公布"罗永浩菜单"等方式反击。舆论场的这场预制菜之争该如何平息？ 预制菜引发争议其实并非 新鲜话题。由于罗贾之争一方是知名大V，一方是知名餐企，所以掀起了比以往更为强烈的波澜。大批 网友跟进讨论，折射的则是消费者对预制菜野蛮生长的焦虑。近年来，餐饮企业预制菜比例逐步走高， 消费者也在逐步接受。罗贾之争之所以引发消费者共鸣，就在于双方争议的焦点，正是消费者的困惑所 在：怎么区分预制菜，如何确保预制菜是健康菜，如何避免遇到预制菜冒充的现炒菜？2024年3月，市 场监管总局等六部门联合印发加强预制菜食品安全监管的通知，曾经明确了预制菜的定义和范围。有业 内人士称，按照通知中的定义，只有使用第三方加工的才叫预制菜，自有中央厨房出品的不算。而根据 行业协会发布的一个标准，即热、即烹、即配、即食的菜都算预制菜，又让几乎所有菜品都成了预制 菜。也就是说，预制菜的定义尚没有明确且统一的标 ...

9月13日晚间，罗永浩发布微博称，西贝的事情可以告一段落了。期待预制菜相关的国家法规尽快出台。 此前，13日下午罗永浩于微博转发第一财经日报报道，声明其立场：不反对预制菜，在某些情况下，甚至会主动选择预制菜；既然预制菜合法，餐馆当然 有权使用预制菜，但消费者有权知道餐馆是否使用了预制菜。 事件起源于9月10日罗永浩发布的一条微博。罗永浩称，西贝多数菜品为预制菜，"发现几乎全都是预制菜，还那么贵，实在是太恶心了。希望国家尽早推 动立法，强制饭馆注明是否用了预制菜"。 据新浪财经报道，9月11日，西贝董事长贾国龙接受媒体采访时表示，一定会起诉罗永浩，旗下餐厅还将推出"罗永浩菜单"。 贾国龙对媒体表示，餐饮行业不回避预加工菜品，但"我们不是预制菜，国家对预制菜有严格定义""按国家规定，我们没有一道是预制菜，而且100%不是 预制菜""罗永浩说全是预制菜，太恶心了，挺伤我们的"。 罗永浩随后密集发布多条微博表态，称"即使它（预制菜）真的卫生，也非常荒唐，正规厂商生产的罐头最卫生，你想去饭馆吃罐头吗？""哈哈，牛大骨 现煮，莜面现搓，塑料袋现剪，微波炉现打，准备好的话术现读。"（详见此前报道《》） 据新华社报道，根据2 ...

选择硬刚罗永浩的西贝创始人贾国龙，不仅没能平息网络的质疑，还给西贝的经营带来实质性影响。 "营业额下降，客流断崖式减少。昨天（11日）和前天（10日）所有门店加起来，日营业额分别掉了100万元，今天（12日）我估计会掉200万元到300万 元。" 已经连续两天没怎么睡觉的贾国龙，在接受《中国企业家》采访时称，这是西贝成立以来最大的一次外部危机。 危机缘起于9月10日罗永浩的一则微博："好久没吃西贝了，今天下飞机跟同事吃了一顿，发现几乎全都是预制菜，还那么贵，实在是太恶心了。希望国家尽 早推动立法，强制饭馆注明是否用了预制菜。" 作为老板，贾国龙没有第一时间平息来自消费者罗永浩的不满，而是选择了反击。他对媒体表示：餐厅没有一道预制菜，一定会起诉罗永浩。"哪怕生意不 做了，和罗永浩的官司一定要打。" 毕竟罗永浩不是普通的消费者，而是坐拥全网数千万粉丝的公众人物，一言一行的影响力自然不能忽视，更何况是在西贝看来莫须有的污蔑。 为了让消费者体验"值不值"，西贝宣布从9月12日起全国370家西贝门店公开罗永浩菜单并开放后厨，所有人都可以品尝其中菜品，也可以去厨房监督，看看 西贝是不是真没有预制菜。 贾国龙同时承诺，不好 ...

西贝事件折射保障消费者对菜品的知情权十分重要。 你愿意让自己的孩子去餐厅吃保质期24个月的有机速冻西蓝花吗？ 近日，网红企业家罗永浩指责餐饮品牌西贝部分菜是预制菜且贵，希望国家尽早推动立法，强制饭馆注 明是否用了预制菜，保障消费者知情权。而西贝创始人贾国龙则回应称西贝没有一道菜是预制菜。 中国预制菜行业的发展已超20年，且体量还在不断扩大。消费者对预制菜风味、营养和安全存在诸多质 疑，目前国标缺失也加剧了这一质疑，此前一些小学生食堂采用预制菜引起家长强烈反弹，而此次人均 消费100元左右的西贝餐食事件，无疑也折射了公众这一方面的担忧。 此次西贝事件中，西贝采用了预制工艺的原料菜品，或用了预制菜，本身并没有问题，问题出在消费者 对此并不知情。因此此次西贝开放后厨是值得称赞的，让消费者能去了解相关菜品的具体原料、制作工 艺等。在获知这些信息之后，消费者会作出自己的选择，比如是否要带孩子吃保质期24个月的有机速冻 西蓝花，即使它是符合食品安全标准的。 无论西贝事件最终结局如何，这无疑是消费者对保障自身舌尖上知情权的一次大觉醒，既能推动预制菜 标准体系建设，并鼓励越来越多的餐饮企业使用预制菜明示，同时，相信也会有越来 ...

Core Viewpoint - The article emphasizes the importance of correctly accounting for R&D expenses in high-tech enterprises to avoid tax risks, highlighting various categories of expense deductions and their implications under relevant policies [2]. Group 1: Personnel and Labor Costs - R&D expenses include salaries, social insurance, and housing funds for personnel directly engaged in R&D activities, as well as labor costs for external R&D personnel [3]. - The accounting scope for personnel costs is broader than the tax scope, and only costs related to technical personnel are included in high-tech enterprise deductions [3]. Group 2: Direct Input Costs - Direct input costs for R&D include materials, fuel, and power consumed during R&D activities [4]. - Costs for molds and equipment used in intermediate testing and product trials are also included, but not classified as fixed assets [4]. Group 3: Depreciation and Amortization - Depreciation for instruments and equipment used in R&D activities is eligible for deduction, but costs related to building renovations and repairs are not included [6]. - Amortization of intangible assets such as software and patents used in R&D is also deductible, with distinctions made between high-tech enterprise recognition and additional deductions [7]. Group 4: Design and Experimentation Costs - Costs for new product design, clinical trials, and field tests are included in R&D expenses, with specific conditions for eligibility [8]. - High-tech enterprise recognition includes equipment debugging and field trial costs, while accounting regulations allow for related expenses incurred during R&D processes [8]. Group 5: Tax Policies and Regulations - The article outlines that certain industries, including accommodation and catering, are not eligible for tax deductions on R&D expenses [30]. - It also discusses the conditions under which small-scale taxpayers in the catering industry can benefit from VAT exemptions and deductions [25][26].

Core Viewpoint - The ongoing public dispute between Luo Yonghao and Xibei highlights significant consumer concerns regarding the use of pre-prepared dishes in restaurants, particularly focusing on transparency and consumer rights [3][4][30]. Group 1: Controversies Surrounding Xibei - Xibei is facing backlash over allegations of using pre-prepared dishes, with consumers sharing negative experiences related to food quality and preparation methods [5][6]. - The pricing and taste of Xibei's dishes have also come under scrutiny, with some consumers expressing dissatisfaction despite the founder's claims of reasonable pricing and low profit margins [8][29]. - The discovery of genetically modified oils in Xibei's dishes has further fueled brand controversies [9]. Group 2: Xibei's Pre-prepared Dish Strategy - Xibei's venture into pre-prepared dishes began in September 2019, with the launch of its first product, and the company later focused on this segment during the pandemic [14][15]. - Significant investments were made to support this business, including a planned 1 billion yuan investment in a central kitchen to serve the Beijing-Tianjin-Hebei region [18]. - Despite initial enthusiasm, consumer feedback has been poor, leading to the gradual removal of pre-prepared dishes from Xibei's offerings [26]. Group 3: Trust Issues and Growth Challenges - The criticism of Xibei's food quality, likened to that of pre-prepared dishes, raises concerns about consumer trust and the perceived value of dining at a higher-priced establishment [29][30]. - Xibei's founder has attempted to diversify the brand's offerings but has faced repeated failures, leading to a reluctance to associate with pre-prepared dishes [30]. - The ongoing debate about the definition and regulation of pre-prepared dishes poses broader questions for the restaurant industry, particularly regarding consumer expectations and industry standards [34].