外卖和网售食品新规来了。"我们要告诫外卖平台，不能只收佣金、不担责任；不能只管流量、不顾品 质，外卖平台必须实实在在担起外卖食品安全'守门员'的主体责任。"2月26日下午，市场监管总局相关 负责人在新闻发布会上说。 当天，市场监管总局对近期制定的《网络餐饮服务经营者落实食品安全主体责任监督管理规定》（以下 简称《规定》）和《网络食品销售经营者落实食品安全主体责任监督管理规定》进行解读。为杜绝"幽 灵外卖"，新规要求外卖平台应通过实地核查等方式，对外卖商家的食品经营许可证等经营资质证书进 行实质性审查，至少每6个月对外卖商家登记的实际经营地址等信息进行一次核验更新。《规定》将于6 月1日正式施行。 无堂食商户必须设置专门标识 中国餐饮业年度报告数据显示，我国外卖市场规模预计突破1.4万亿元，同比增速超10%，占餐饮行业 总收入的24%左右，成为行业重要的增长极。市场监管总局食品安全总监孙会川介绍，通过日常监管发 现，有的外卖商户提供的地址是假的，有的上传的照片是假的，还有的甚至连资质都是假的，这样的外 卖何谈放心。与此同时，有的外卖平台一门心思圈地，闭着眼睛审核，一味纵容失信商户和问题外卖， 罔顾平台责任和食品 ...

Core Viewpoint - The Shanxi Province's Xinjiang County Market Supervision Bureau has implemented a dual online and offline regulatory approach since 2025 to ensure food safety in the local food delivery market [1] Group 1: Regulatory Actions - The regulatory body focuses on key aspects such as the qualifications of food service units, food processing procedures, environmental hygiene, health management of staff, and procurement documentation [1] - There is an emphasis on ensuring that online and offline food services meet the same standards and quality [1] - The bureau verifies the authenticity and validity of information provided by third-party food delivery platforms, including qualifications, menu items, and pricing [1] Group 2: Compliance and Enforcement - The bureau mandates that any identified issues must be corrected within a specified timeframe and implements a checklist management system [1] - A special "look-back" action is conducted to address previously identified issues [1] - Future efforts will focus on increasing regulatory oversight of food delivery services, consolidating rectification results, and enhancing regulatory systems to combat illegal activities [1]

Core Viewpoint - The article emphasizes the need for enhanced food safety and regulatory management in the takeaway food industry, as suggested by Jilin Province CPPCC member Zhang Wenfeng [1] Group 1: Recommendations for Food Safety - The proposal includes establishing a traceability management mechanism for takeaway food ingredients to ensure the source, destination, and accountability of raw materials [1] - It highlights the importance of increasing on-site inspection frequency to address the hidden nature of food processing in takeaway restaurants [1] - The suggestion encourages the promotion of "Internet + Bright Kitchen" initiatives, utilizing video displays to enhance transparency in food processing [1]

Core Viewpoint - The rise of "no-dine-in" food delivery services has led to significant concerns regarding food safety and hygiene, as many of these establishments operate without proper licenses and use questionable ingredients [1][4]. Group 1: Industry Concerns - Many no-dine-in food delivery outlets lack proper licenses, have unclear sources for their ingredients, and operate in unsanitary conditions, raising alarms about food safety [1][6]. - A significant portion of consumers, 15.7%, reported dissatisfaction with online food ordering services, an increase from 10.6% in the previous year [3]. - The number of online food delivery users in China reached 569 million by June this year, accounting for 50.7% of the total internet users [3]. Group 2: Regulatory Challenges - Common illegal practices include operating without licenses, using expired or spoiled ingredients, and processing food in unsanitary environments, which can lead to cross-contamination [3][6]. - The current regulatory framework primarily imposes fines, which are often insufficient to deter illegal operations, as the fines are lower than the profits from illegal activities [6]. - The lack of effective oversight is exacerbated by the hidden nature of these businesses, making traditional regulatory methods ineffective [6]. Group 3: Platform Responsibilities - Food delivery platforms may overlook compliance issues due to profit motives, as more restaurants lead to higher commission earnings [7][9]. - There is a need for platforms to enhance their vetting processes for merchants and improve customer complaint handling mechanisms [9][10]. - Recent regulatory proposals aim to enhance accountability among food delivery service providers and improve consumer transparency [8]. Group 4: Recommendations for Improvement - A multi-faceted approach involving regulatory bodies, industry self-regulation, platform governance, and social oversight is essential to ensure food safety [8]. - Regulatory authorities should strengthen laws and standards, and utilize technology for better monitoring and enforcement [8]. - Consumers are encouraged to choose reputable vendors, verify business credentials, and check for food safety seals upon delivery [10].

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]