I am providing information from 2006. The franchise fee in 2007 should be lower than 2.5 million!

Many McDonald's reports and abstracts show that its gross profit margin for a single store can reach 40%. Therefore, McDonald's average annual gross profit for a single store is 2.4 million yuan.

According to the domestic uniform 5% business tax. A Fortune 500 company like McDonald's that operates in a standardized manner and attaches great importance to corporate image. Although it does not issue invoices when making transactions, I believe that McDonald's will definitely disdain such activities as tax evasion. It can be calculated from the annual turnover of 6 million yuan, of which 300,000 yuan needs to be paid as business tax every year.

According to McDonald's regulations, franchise stores need to pay 17% to 23% of their turnover every month as royalties, service fees and rent. According to Sun Mengmeng's inadvertent revelation, the specific amount she paid every month was 20% of her turnover. Therefore, we can know that her total annual payment is 1.2 million yuan to McDonald's headquarters.

Sun Mengmeng’s franchise store *** has 15 employees. The current salary at McDonald’s is 5 yuan/hour. Based on the calculation that each person works 8 hours a day and 5 days a week. A franchise store operates in a year. The expenditure on employee wages is approximately 150,000 yuan. Including the activities such as outings with employees mentioned by Sun Mengmeng, as well as part of the extra salary and benefits earned by a small number of full-time employees, the expenditure on employee wages and benefits in a year is about 200,000 yuan.

Most of McDonald's food cooking work is done by machinery, and extremely powerful heating and cooling equipment is used frequently. Therefore, monthly expenditures on water, electricity and coal are essential. Based on the water and electricity expenses of Western-style fast food restaurants of the same type and similar area, the average monthly expenditure on this is about 10,000 yuan, totaling 120,000 yuan per year. Operating a catering business also requires you to pay some additional fees, such as sanitation fees, education surcharges, etc., totaling about 20,000 yuan per year.

The approximately 2.5 million yuan invested when joining McDonald’s mainly includes the restaurant’s kitchen, tables, chairs, decoration and other fixed facilities, as well as the use of signage. The franchise contract period between the investor and the headquarters is 10 years, and depreciation and amortization are based on 10 years. The annual depreciation and amortization fee is 250,000 yuan (since these facilities have basically reached the design service life after 10 years of use, There is not much residual value left, so we will ignore it here).

Based on the above calculation, a McDonald’s restaurant’s annual pre-tax profit is about 310,000 yuan. Calculated based on the corporate income tax of 33, the annual net profit is about 207,700 yuan. In 5 years, a net profit of 1.04 million yuan can be obtained, plus the 1.25 million yuan deducted from amortization and depreciation (250,000 yuan per year for 5 years), the actual investment recovered is 2.29 million yuan, which is similar to the initial investment of 2.5 million yuan. McDonald's has repeatedly stated that joining McDonald's can recover investment costs in 5 to 6 years.