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].

Group 1 - The recent controversy involving Luo Yonghao criticizing Xibei's pre-made dishes has gained significant attention, with Luo offering a reward of 100,000 yuan for information related to Xibei's pre-made dishes [1][3] - Luo Yonghao noted that over 90% of online sentiment is against Xibei, while only about 10% is critical of him, indicating a strong public backlash against Xibei [3] - Xibei has launched a "Luo Yonghao Menu" in all its stores, allowing customers to choose dishes that Luo has previously ordered, with a commitment to refund if the food is unsatisfactory and an invitation for customers to observe the cooking process [3] Group 2 - Xibei has applied for patents related to pre-made food, including a filling device and packaging equipment for tofu, with the patents granted in 2025 [4] - The company, Beijing Xibei Natural Pie Food Technology Development Co., Ltd, was established in August 2017 with a registered capital of 20 million yuan, fully owned by Inner Mongolia Xibei Catering Group Co., Ltd [5][6] Group 3 - Xibei is currently facing operational challenges, with reports indicating a decline in revenue as of May 2025, reflecting a broader industry trend of decreasing sales among major restaurant brands [8][9] - The restaurant market is under pressure, with significant declines in revenue reported in major cities like Beijing and Shanghai, where restaurant income fell by 3.6% and 2.9% respectively in the first seven months of the year [10]

Core Viewpoint - The article highlights the entrepreneurial opportunities in Hainan's free trade port, particularly for young people from Hong Kong, as they find innovative ways to establish businesses in the region [1]. Group 1: Entrepreneurial Landscape - The variety of international cuisines in Hainan has increased, reflecting a growing market for diverse dining options [1]. - The entrepreneur,阮锦贤, has successfully expanded his brand "茶与包" to 32 locations across China, indicating a strong demand for his offerings [4]. - Hainan's free trade port is seen as a fertile ground for small and medium enterprises to innovate and grow, contrasting with larger companies that focus on major cities [4]. Group 2: Business Development -阮锦贤 emphasizes the importance of connecting local culture with fresh concepts to attract customers in different cities [4]. - The region's increasing international and regional flight connections, along with easier residency permit processes for Hong Kong and foreign nationals, showcase Hainan's commitment to openness [7]. - The establishment of support platforms like the Hainan Hong Kong and Macao Youth Innovation and Entrepreneurship Service Center provides essential resources for newcomers to navigate local policies and project implementation [7]. Group 3: Future Prospects - The upcoming full island closure operation on December 18 is expected to enhance economic exchanges and increase personnel mobility in Hainan [7]. -阮锦贤 plans to introduce new dining concepts aimed at serving the emerging talent pool in Hainan, indicating a proactive approach to meet evolving market demands [7].

9月11日，西贝创始人贾国龙在回应"预制菜"风波的新闻发布会后，接受媒体采访时态度坚决地表 示："一定会，我们一定会起诉他，一定一定会起诉他！"他强调罗永浩的言论对西贝造成了巨大伤害， 并明确表示会采取法律手段解决。 次日（9月11日），西贝创始人贾国龙迅速做出回应。在北京门店召开的媒体沟通会上，贾国龙明确表 示："西贝门店没有一道是预制菜。" 一场关于预制菜的争议迅速升级为法律威胁，西贝创始人用三个"一定"强调起诉决心，罗永浩则用一 句"高科技"反讽回应。 当晚，罗永浩通过微博简短回应："好，来吧。能把现做的菜做得全是重新加热的味道，这肯定是高科 技了。" 这场风波的起因是9月10日罗永浩在社交平台公开发文批评西贝："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。" 他还呼吁"希望国家尽早推动立法，强制饭馆注明是否用了预制菜。" 贾国龙宣布从9月12日开始，西贝全国370多家门店将面向所有消费者开放后厨。 "消费者可以在保证卫 生标准的前提下参观任何一道菜品的制作过程"。 同时，贾国龙明确表示"不会对骂"，而是会选择诉诸法律。 他认为罗永浩作为具有影响力的人物， ...

Core Viewpoint - The chairman of Xibei, Jia Guolong, emphasized that "pre-prepared processes are not the same as pre-prepared dishes," clarifying that pre-prepared dishes are fully cooked and only need to be heated in restaurants, while semi-finished products that require further cooking at home do not qualify as pre-prepared dishes [1][1]. Group 1 - Jia Guolong stated that the restaurant industry does not shy away from pre-processed dishes, but insisted that Xibei does not serve pre-prepared dishes according to national definitions, claiming "not a single dish is pre-prepared" [1][1]. - The controversy arose after Luo Yonghao criticized Xibei, claiming that most of its dishes are pre-prepared and expressed a desire for legislation requiring restaurants to disclose the use of pre-prepared dishes [1][1]. - Jia Guolong responded to Luo Yonghao's comments, describing them as "disgusting" and damaging to the brand [1].

Core Insights - Shanghai has become a strategic choice for international brands amid global economic challenges, attracting foreign investment and prompting local companies to transform and adapt [1][2][13]. Group 1: Market Trends - Consumer demand is shifting towards rationality, with a focus on intrinsic product quality and actual service value [2]. - The competition landscape is evolving from mere scale expansion to a "value creation" competition, emphasizing who can deliver more value to consumers [2]. Group 2: Foreign Investment and Brand Strategies - From January to May this year, Shanghai attracted 364 new stores, including 10 global and Asian flagship stores, with high-energy flagship stores accounting for over 20% [4]. - IKEA has repositioned its brand in China, focusing on emotional value in home living and launching various local initiatives, including a significant investment of 160 million RMB for over 150 lower-priced products by fiscal year 2026 [4][5]. - Swire Coca-Cola plans to increase its investment in China, with projects like a new factory in Suzhou and an expansion in Zhengzhou, with a total investment of no less than 900 million RMB [11]. Group 3: Economic Performance - Shanghai's retail sales of consumer goods reached 826.04 billion RMB from January to June, showing a year-on-year growth of 1.7% [9]. - The Chinese perfume market is expected to grow significantly, with a projected market size of 24.9 billion RMB in 2024 and an estimated compound annual growth rate of 8% until 2028 [11]. Group 4: Policy and Institutional Support - Shanghai's unique advantages include an open institutional environment and a strong consumer base, with nearly 1,000 multinational company regional headquarters and over 70 international consumer brand headquarters [13]. - The city has introduced policies to encourage the "first launch economy," including a "white list + differentiated qualification assessment" customs model, which has attracted numerous brands to apply for entry [13][14]. - Recommendations have been made to enhance local high-end brand development through policy support, funding, and talent cultivation to boost their international influence [15].