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].

Group 1 - Leshan has received over 100 million domestic tourists and achieved a service industry added value exceeding 100 billion yuan since the start of the 14th Five-Year Plan, positioning itself as a leading city in cultural tourism within the province [1] - The city is accelerating its development into an international tourism city, with new business formats and scenarios emerging, as highlighted during a recent press conference [1] - The press conference was held at the Emei Mountain Distillery Experience Center, signaling a shift towards integrating culture, dining, and hospitality in tourism [1] Group 2 - The new cultural tourism business format includes the establishment of a paper-making industry base in Jiajing County, which has attracted nearly 10,000 visitors in the first half of the year [2] - Efforts are being made to modernize traditional cultural expressions, such as Emei martial arts, by integrating them with contemporary elements and storytelling [2] - Leshan is implementing a "three-year attack plan" focusing on cultural heritage protection, international product recreation, and enhancing tourism environments, aiming to triple the number of inbound tourists and the value of cultural and related industries [2] Group 3 - The city is enhancing its culinary offerings, with local dishes like Qiaojiao beef and West Ba tofu being highlighted as key attractions for tourists [4] - Leshan is promoting a shift from scenic area tourism to a more comprehensive experience-based tourism, with initiatives like the Emei Mountain Distillery Experience Center exemplifying this approach [4] - The city aims to establish itself as a "World-Class Tourist Destination" and "World Food Capital" within three years, focusing on cultural creativity, entertainment, and wellness tourism [4]

Group 1 - The core viewpoint indicates a decline in the current value of catering revenue for nationwide limited enterprises in June 2025, with a month-on-month decrease of 0.17% and a year-on-year decrease of 0.4% [1] - Cumulative catering revenue for nationwide limited enterprises from January to June 2025 reached 799.63 billion, reflecting a year-on-year growth of 3.6% [1] Group 2 - The data source for the statistics on catering revenue is the National Bureau of Statistics [2]