According to China's current tax policy, opening a restaurant is subject to appropriate taxes, whether in the Nanhai New Zone in Weihai, Shandong Province, or elsewhere. Weihai Nanhai New Area, as a Pilot Free Trade Zone, may have special tax policies for certain industries, and the information I have learned does not mention that the restaurant industry enjoys tax exemption. It is recommended that you consult the local tax department or a professional accounting firm for more detailed and accurate information.