2025.11.11 本文字数：1026，阅读时长大约2分钟 作者 |第一财经 揭书宜 11月11日，西贝在官方微博发布声明称，开店、闭店属于餐饮行业正常的经营行为，西贝每年都会基于 经营情况对门店数量进行动态调整。今年，西贝门店同样保持动态调整，近期包括深圳、汕头、义乌等 地门店闭店，均属于正常调整范畴。 西贝方面介绍，目前仍有新店陆续开业，年内即将开业的8家门店还包括：西贝深圳怀德万象汇店、西 贝南京砂之船店、西贝深圳卓悦汇店、西贝长沙梅溪新天地店、西贝长沙富兴精选店、西贝北京丰科万 达店、西贝廊坊万达店、西贝西安大明宫万达店。公司未来将继续升级服务、优化菜品和价格，推进厨 房透明化建设，重视顾客意见反馈，持续提升用餐体验。 在西贝频繁闭店之前，曾在今年九月遭遇预制菜风波。 9月15日，西贝发布致歉信。西贝表示，深刻意识到西贝的生产工艺与顾客的期望有较大差异，没有满 足广大顾客的需求与期待。将尽可能把中央厨房前置加工工艺调整到门店现场加工。 预制菜风波发生，后西贝进行了菜品调整，并频繁发放优惠券，吸引顾客。 菜品调整主要包括：儿童餐吃光光牛肉焖饭牛肉酱，调整为门店现炒；儿童餐牛肉饼，调整为门店现做 牛肉饼 ...

Core Viewpoint - The controversy surrounding the restaurant chain Xibei's use of ingredients considered "pre-made dishes" has raised questions about potential tax discrepancies, particularly in light of recent comments from entrepreneur Luo Yonghao [3][6]. Tax Rate Application - Xibei issues value-added tax (VAT) invoices at a 6% rate for dining services, regardless of whether pre-made ingredients are used, as long as the food is consumed on-site [3][5]. - The current tax regulations state that food sold for takeout is also subject to the same 6% VAT rate, unless the food is purchased without any processing [5][7]. Expert Opinions - Experts suggest that the likelihood of Xibei using pre-made dishes to evade taxes is low, as the law mandates that both dine-in and takeout food produced by the restaurant are taxed at the same rate [6][7]. - Any potential tax evasion would require Xibei to sell pre-made dishes directly to consumers without proper processing, which has not been observed in their operations [7].

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]