一些外卖店铺证照不齐、食材来源不明、操作环境差—— 无堂食更要有规范 无论是深夜加班后的慰藉，还是雨天宅家时的方便，如今，外卖 已深度嵌入人们的日常生活。但许多人也会担心，自己点的外卖出自 一些食材来源不明、卫生环境堪忧的无堂食小店。 何为无堂食外卖？主要是指专营外卖的食品经营场所，不设堂食 区域，仅保留厨房及操作间，多分布于居民楼、厂房等场所，具有经 营成本低、线上运营等特点。他们有的借虚假宣传包装成高评分店 铺，隐身逼仄居民楼内无证经营，将隔夜食材重新加工上市……这 些"小作坊"藏在隐秘角落，成了消费者看不见的"网下黑"。 为什么无堂食外卖成为社会关注的焦点？其背后的各类乱象为何 屡禁不止？各方又该如何发力，推动无堂食外卖规范经营？记者对此 进行了采访。 后厨失守，暗藏食品安全隐患 "上大学时我就爱吃这家的饺子，吃起来方便，又比较合口 味。"初入职场的王女士告诉记者，"后来看到了这家店的负面新闻， 但基于情怀和信任，我还是下了两单，没想到遭到了无情'背刺'。" 第一次，王女士在外卖的饺子里发现了一只小虫子，还安慰自己 这或许是意外。不信邪的她3天后再次下单，又吃出了不明异物。 "我之前去过这家的线下堂食店 ...

Group 1 - The article clarifies that food delivery services provided by catering businesses are subject to the same VAT policies as dine-in services, specifically categorized under "catering services" for VAT purposes [4][5] - It emphasizes that only food items that the catering business has produced or processed themselves qualify as "delivery food" under this VAT policy [4] - For items purchased externally, such as beverages or agricultural products, that are sold alongside delivery food without further processing, the applicable tax rate for those goods must be used, following the relevant regulations for mixed operations [5] Group 2 - The article discusses the criteria for businesses to be classified as A-level taxpayers, noting that a zero tax liability for three consecutive months due to normal business operations does not affect this classification [12][13] - It outlines the distinction between normal and abnormal reasons for having a zero tax liability, with specific examples provided to clarify which situations allow for A-level classification [16][20] - The new regulations aim to reduce misjudgments against honest businesses and alleviate concerns about credit damage due to tax incentives, thereby promoting effective implementation of tax reduction policies [20]

Core Points - The article emphasizes the importance of compliance with business licenses and regulations in the food service industry, highlighting that operating beyond the licensed scope is illegal [1] - The Urumqi Market Supervision Bureau has adopted a hands-on approach to training and regulation, moving away from traditional lecture formats to on-site inspections and practical guidance [1][2] - The initiative aims to enhance the quality of supervision and service efficiency, ensuring that market participants have a better experience and feel more secure in their operations [1] Group 1 - The Urumqi Market Supervision Bureau conducted on-site inspections at a popular chain restaurant, gathering store managers for practical training [1] - During the inspection, issues such as staff not wearing proper hygiene gear and improper food storage practices were identified, emphasizing the need for compliance with food safety standards [1] - The article highlights the importance of fresh ingredients and proper food handling to prevent contamination, with specific recommendations provided to the restaurant staff [1] Group 2 - The enforcement officers also checked documentation and record-keeping practices, engaging staff in an online food safety quiz to reinforce learning [2] - The approach of combining enforcement with education aims to inspire restaurant operators to prioritize food safety, ultimately protecting public health [2] - The initiative is part of a broader effort to translate the spirit of the Fourth Plenary Session into actionable responsibilities for local businesses, contributing to the high-quality development of Urumqi [2]

Group 1 - The article discusses the taxation policies related to the sale of takeaway food by catering enterprises, stating that they should pay value-added tax (VAT) as per the provision of catering services [5][8] - It clarifies that only food products that the catering enterprise has participated in the production and processing of are considered takeaway food for VAT purposes [5] - For beverages and agricultural products sold alongside takeaway food without further processing, VAT should be calculated based on the applicable tax rate for those goods [5][8] Group 2 - The article addresses whether franchise fees obtained from chain franchising are subject to VAT, indicating that such fees should be taxed as "other equity intangible assets" [6][7] - It references the relevant policy document that outlines the taxation framework for services and intangible assets [7] Group 3 - It explains that general VAT taxpayers in the catering industry can deduct input tax when purchasing self-produced agricultural products from agricultural producers, using invoices approved by tax authorities [8] - The article cites the policy document that provides guidance on the management of VAT pilot programs [9] Group 4 - The article outlines changes in the vehicle purchase tax for new energy vehicles (NEVs) for the years 2026-2027, highlighting a shift from exemption to a 50% reduction in tax [17][18] - It specifies that the maximum tax reduction per vehicle will be capped at 30,000 yuan for 2026 and 15,000 yuan for 2027 [18][19] - The article emphasizes the importance of the purchase date as determined by the issuance date of valid documents such as sales invoices or customs payment receipts [19] Group 5 - It details the technical requirements for NEVs, including energy consumption limits for pure electric vehicles and fuel consumption limits for plug-in hybrid vehicles [27][31] - The article notes that vehicles listed in the tax exemption directory must meet these technical requirements to qualify for tax reductions starting January 1, 2026 [35][36]

Group 1 - The article discusses the booming restaurant market during the National Day holiday and provides insights into relevant tax knowledge for the restaurant industry [1] - Restaurant services fall under the category of life services, which include various activities aimed at meeting the daily needs of urban and rural residents [2] - The value-added tax (VAT) rates for restaurant service providers are differentiated between general taxpayers at 6% and small-scale taxpayers at 3%, with a temporary reduction to 1% for small-scale taxpayers from January 1, 2023, to December 31, 2027 [2] Group 2 - Taxpayers who prepare food on-site and sell directly to consumers are required to pay VAT under the "restaurant service" category [2] - For takeaway food sold by restaurant service providers, VAT is also charged under the "restaurant service" category [2] - General taxpayers in the restaurant industry can deduct input tax when purchasing agricultural products from producers, using tax authority-approved invoices [4] Group 3 - Businesses purchasing restaurant services cannot deduct the input tax from the output tax according to the relevant regulations [4]

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 - Chongqing's market supervision system is actively addressing consumer concerns regarding food safety in the takeaway sector through the "You Order, We Inspect" initiative, ensuring the safety of takeaway food [1] Group 1: Initiative Implementation - The initiative involves consumer participation in selecting food for inspection, with enforcement officers conducting random checks and results being available online [1] - The Banan District Market Supervision Bureau focuses on food safety during high-temperature periods, advocating for a three-pronged regulatory system that includes professional team building, digital oversight, and community involvement [4] Group 2: Consumer Engagement - The Bishi District Market Supervision Bureau has established multiple channels for consumer engagement, including WeChat platforms and physical suggestion boxes at delivery stations, collecting 1,755 questionnaires to inform inspection targets [2] - The Jiulongpo District Market Supervision Bureau has received over 500 valid survey responses from consumers and delivery personnel to enhance awareness and participation in the initiative [3] Group 3: Inspection and Compliance - The Bishi District conducted 330 inspections of popular takeaway items, identifying one batch of non-compliant products, while a total of 3,559 batches were inspected across various food categories, revealing 37 non-compliant products [3] - The Banan District has conducted 115 inspections of consumer-concerned food categories, resulting in 65 cases of non-compliance being filed, demonstrating the effectiveness of food safety inspections in mitigating risks [4]

Core Viewpoint - The Xinjiang Uygur Autonomous Region's Wusu City Market Supervision Bureau is enhancing food safety supervision for online food delivery platforms to ensure public health and safety [1]. Group 1: Regulatory Actions - The bureau is implementing a "penetrating inspection" approach, utilizing random sampling, data comparison, and on-site verification to monitor food safety compliance among online food delivery operators [3]. - Key areas of focus include the establishment of food safety management structures, the appointment of responsible personnel, and the adherence to food safety protocols by both platforms and delivery operators [3][4]. Group 2: Compliance Checks - Inspections will verify the authenticity of business operation scenarios, the accuracy of food and ingredient listings, and the implementation of "Internet + Open Kitchen" initiatives [4]. - The bureau will also assess compliance in procurement, transportation, and storage of food products, ensuring that there are no cross-contamination risks and that hygiene standards are maintained [4]. Group 3: Future Plans - The bureau plans to intensify inspections in key areas such as urban-rural junctions and alleys, focusing on businesses with a history of complaints or poor ratings [4]. - There will be an increase in inspection frequency and innovative measures to strengthen food safety defenses [4].