2025-09-17 14:00:21 作者：狼叫兽 有专家进一步说明，若餐厅自行生产或加工食品，无论是现场烹饪还是提前预制，只要最终在店内完成 制备并提供给顾客，就不改变其餐饮服务性质。因此，在堂食场景下使用预制食材并不影响按6%税率 计税的合法性。 上海财经大学一位研究员表示，从目前所披露的信息来看，尚无证据表明相关企业存在利用预制菜进行 税务规避的行为。只有在企业大量采购成品预制菜，未经加工直接出售，并将其混同为自制品进行申报 的情况下，才可能涉及税负差异问题。若未发生此类情形，则其税务处理方式符合现行政策规定。 他在文中指出，此次事件中对方在事实和立场上均存在明显问题，诸多情况已充分暴露，舆论也呈现压 倒性倾向。即便如此，仍坚持声称"生意宁可不做"，这种缺乏现实考量的态度令人担忧。他强调，这种 固执可能对企业和员工造成严重后果，正是出于对此的顾虑，才决定不再继续争论。 同时，他也提出疑问：西贝在经营过程中使用预制类食材，如腌制冷冻羊肉串、预加工牛肉饼等，却以 传统餐饮服务名义开具税率为6%的增值税发票，这一做法是否符合税收规定？该问题随即引发广泛讨 论，相关动态转发量迅速突破15万次，进一步推动公众对 ...

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].