2025.09. 16 根据2016年财政部 税务总局发布的《关于全面推开营业税改征增值税试点的通知》，上述适用6% 增值税税率的餐饮服务，是指"通过同时提供饮食和饮食场所的方式为消费者提供饮食消费服务的业 务活动"。 2016年底上述两部门发布《关于明确金融 房地产开发 教育辅助服务等增值税政策的通知》明确，提 供餐饮服务的纳税人销售的外卖食品，按照"餐饮服务"缴纳增值税。 本文字数：1459，阅读时长大约2分钟 作者 | 第一财经 陈益刊 餐饮品牌西贝采用部分被认为是"预制菜"的食材，是否涉及缴税差异？这个话题引起社会关注。 近日，罗永浩指责西贝采用预制菜事件备受社会关注。罗永浩昨日下午发布一则微博提及，"（西 贝）拿预制菜假装不是预制菜带来的税率差异呢，要不要给公众摊开讲讲？"这则微博被转发超10 万，由此西贝缴税问题受到关注，一些人士甚至自行测算给出税率差异。 目前消费者去西贝吃饭，西贝给消费者开具的增值税电子普通发票中，是按照餐饮服务（餐费）采用 6%增值税税率。那么，西贝后厨使用了部分被认为是是"预制菜"的食材，如腌制冷冻羊肉串、牛肉 饼等预制工艺食物，是否还能按餐饮服务适用上述6%增值税税率？ ...

Core Viewpoint - The controversy surrounding the tax implications of using pre-prepared food ingredients by the restaurant brand Xibei has garnered significant public attention, particularly following comments from entrepreneur Luo Yonghao regarding potential tax discrepancies related to the use of these ingredients [1]. Tax Rate Application - Xibei applies a 6% VAT rate for dining services, regardless of whether pre-prepared ingredients are used, as long as the food is consumed on-site [1][3]. - The current tax regulations state that takeaway food from restaurants is also subject to the same 6% VAT rate, unless the food is sold without any processing, which would then incur a higher VAT rate of 13% [1][3]. Expert Opinions - Experts, including Professor Ge Yuyu and Tian Zhiwei, suggest that the likelihood of Xibei using pre-prepared food to evade taxes is low, as the law mandates that food produced by the restaurant, whether for dine-in or takeaway, is taxed at 6% [4]. - Tian Zhiwei emphasized that for a restaurant to evade taxes through pre-prepared food, it would need to sell unprocessed items directly to consumers, which does not appear to be the case with Xibei's operations [4].

Core Viewpoint - The rise of outdoor dining, or "外摆经济," is a response to economic pressures, allowing traditional high-end restaurants and hotels to adapt by offering quality food at affordable prices to attract a broader customer base [1][8]. Group 1: Observations from Field Visits - The trend of outdoor dining is becoming increasingly popular across various regions, with establishments from high-end hotels to local eateries adopting this model to survive [1][2][3]. - A notable example is the Meidia Hotel in Hangzhou, which has embraced outdoor dining even during peak tourist seasons, showcasing adaptability in challenging times [2][3]. - In Shanxi, a local restaurant named "Most Loved Mom's Cooking" attracted long queues for its affordable offerings, contrasting sharply with the lack of customers in many high-end dining venues [5]. - In the Beijing-Tianjin-Hebei region, vendors are selling crayfish at prices as low as 1 yuan each, demonstrating the affordability and appeal of outdoor dining [6]. Group 2: Benefits of Outdoor Dining - Outdoor dining benefits both supply and demand sides, acting as a tool for businesses to reach new customer segments while providing consumers with high-quality food at lower prices [9][10]. - For businesses, outdoor dining allows them to tap into previously unreachable consumer groups, thus enhancing their market reach [9]. - For consumers, outdoor dining offers a convenient and cost-effective way to enjoy quality meals without the formalities of traditional dining [10]. Group 3: Policy Recommendations - The outdoor dining model is not new and has historical precedents, yet some regions remain hesitant due to concerns about aesthetics and safety [11][12]. - To promote outdoor dining, regions should adopt a more open approach, simplifying approval processes and establishing clear guidelines for businesses [13][14]. - Effective management strategies should be implemented to balance urban aesthetics with the vibrancy of outdoor dining, ensuring it becomes a valued part of urban life rather than a nuisance [13][14].

Core Viewpoint - The article discusses the rapid expansion of Sam's Club in China, highlighting its significant contribution to Walmart's growth, while also addressing the increasing quality control issues that have emerged as a result of this expansion [3][4][10]. Group 1: Performance and Growth - Sam's Club has attracted nearly 9 million paying members in China, generating over 2 billion yuan annually from membership fees alone [12]. - In 2024, Sam's Club contributed two-thirds of Walmart China's performance, with sales exceeding 100 billion yuan [4]. - Walmart China's total sales reached 158.845 billion yuan in 2024, a year-on-year increase of 19.6%, despite a decrease in the number of stores by 8.5% [3]. Group 2: Quality Control Issues - There has been a notable increase in quality control problems at Sam's Club, with reports of consumers finding foreign objects in products, such as plastic pieces in milk and hair in meat [6][9]. - Complaints related to food safety have surged, with a 65% increase in complaints on the Black Cat Complaint platform in 2024 [7]. - The decline in product quality has led to a loss of consumer trust, with members expressing disappointment over the perceived decline in standards [6][23]. Group 3: Expansion Challenges - The rapid expansion of Sam's Club has exposed weaknesses in its quality control and management systems, as the company struggles to maintain standards while increasing the number of stores [10][12]. - The organizational restructuring initiated by the new CEO aims to decentralize decision-making and improve local responsiveness, but this transition may temporarily impact quality control [16][19]. - The aggressive expansion strategy is driven by the need to maintain competitive pricing and market share amid increasing competition from both international and domestic retailers [19][22]. Group 4: Market Competition - Sam's Club faces stiff competition from other membership-based retailers like Costco, which has been gaining market share in China [19]. - Local competitors such as Yonghui and Hema are also encroaching on Sam's Club's market, offering faster delivery and localized products [19][22]. - The high membership renewal rate of 80% indicates a saturated market, making it challenging for Sam's Club to attract new members [22].

Core Viewpoint - The growth of Walmart in China is significantly driven by the middle class, with Sam's Club contributing two-thirds of Walmart China's performance in 2024, achieving sales of over 100 billion yuan despite a decrease in store count [3][10]. Group 1: Sales Performance and Store Expansion - Walmart China is projected to achieve sales of 158.845 billion yuan in 2024, a year-on-year increase of 19.6%, despite a reduction in store count by 8.5% [3][10]. - Sam's Club opened 6 new stores in 2024, bringing the total to 52, with expectations to exceed 60 by the end of the year [3][10]. Group 2: Quality Control Issues - Sam's Club has faced multiple quality control issues in recent years, with complaints about food safety increasing by 65% in 2024 [10][11]. - Specific incidents include customers finding foreign objects in products, such as plastic pieces in milk and rubber bands in beef patties, leading to a decline in consumer trust [10][11][12]. Group 3: Membership Dynamics - The primary demographic for Sam's Club consists of middle-class individuals with annual incomes above 200,000 yuan, who pay 260 yuan for membership, expecting high-quality products [5][10]. - The membership renewal rate is high at 80%, indicating challenges in acquiring new customers in a saturated market [22]. Group 4: Internal and External Pressures - Sam's Club's aggressive expansion strategy is driven by internal pressures from Walmart's global reliance on its performance and external competition from both international and local retailers [19][20]. - Competitors like Costco and local supermarkets are increasingly encroaching on Sam's market share, prompting the need for strategic adjustments [20][22]. Group 5: Supply Chain and Management Challenges - Rapid expansion has exposed weaknesses in Sam's supply chain and management systems, leading to quality control issues and operational inefficiencies [11][14]. - The recent organizational restructuring aims to improve decision-making and responsiveness to local market demands, but may temporarily exacerbate quality control problems [17][18].

Core Insights - The rise of small micro-restaurants is transforming the urban dining landscape, driven by consumption upgrades, supply chain innovations, social media benefits, and commercial real estate transformations [1] Group 1: Reasons for the Surge in Micro-Restaurants - Shift from "high-end" dining to "precise consumption," with younger consumers favoring value and social attributes [3] - Social media platforms like Douyin and Xiaohongshu amplify the visibility of small dining brands, leading to rapid expansion [3] - The supply chain revolution allows micro-restaurants to standardize operations, reducing reliance on skilled chefs [6] Group 2: Implications of the Micro-Restaurant Boom - Commercial real estate is experiencing decentralization, with micro-restaurants becoming new traffic drivers [7] - Lower entrepreneurial barriers attract many new entrants, but competition is fierce, leading to a high failure rate [9][10] - The "ant army" model of urban commercial ecology is emerging, where clusters of small shops create vibrant community spaces [11] Group 3: Future Trends in Micro-Restaurants - The extreme single-product strategy focuses on perfecting one item to build strong brand recognition [14] - Community-based operations enhance customer loyalty through tailored services [15] - Digital tools like group buying and private traffic channels are essential for operational efficiency and customer engagement [16] Group 4: Conclusion on the Micro-Restaurant Phenomenon - The success of micro-restaurants signifies a victory for the "precise economy," highlighting the preference for "small and beautiful" over "large and comprehensive" [18]