明瑞路橋工程公司所得稅納稅籌劃研究

本科畢業(yè)設(shè)計(jì)(論文)題目：明瑞路橋工程公司所得稅納稅籌劃研究院（系）經(jīng)濟(jì)管理學(xué)院專(zhuān)業(yè)會(huì)計(jì)學(xué)班級(jí)學(xué)生學(xué)號(hào)指導(dǎo)老師2015年6月附表（一）資產(chǎn)負(fù)債表編制單位：陜西明瑞路橋工程有限責(zé)任有限公司2014年12月31日單位：元資產(chǎn)期初數(shù)期末數(shù)負(fù)債及所有者權(quán)益期初數(shù)期末數(shù)流動(dòng)資產(chǎn)：流動(dòng)負(fù)債：貨幣資金3,712,340.844,589,962.30短期借款短期投資應(yīng)付票據(jù)應(yīng)收票據(jù)應(yīng)付帳款708,000.002,460,219.92應(yīng)收帳款5,759,154.003,896,521.50預(yù)收帳款1,543,680.001,785,622.78其他應(yīng)收款6,441,932.477,522,126.40應(yīng)交稅金179,300.00321,654.20減：壞帳準(zhǔn)備其它應(yīng)付款367,000.00486,559.79應(yīng)收帳款凈額應(yīng)付工資預(yù)付帳款應(yīng)付福利費(fèi)存貨11,123,649.2012,824,465.90未付利潤(rùn)待轉(zhuǎn)其他業(yè)務(wù)支出其他應(yīng)交款待攤費(fèi)用366,609.10455,623.80預(yù)提費(fèi)用待處理流動(dòng)資產(chǎn)凈損失一年內(nèi)到期的非流動(dòng)負(fù)債一年內(nèi)到期的長(zhǎng)期債券投資其他流動(dòng)負(fù)債流動(dòng)資產(chǎn)合計(jì)27,403,685.6129,288,699.90長(zhǎng)期投資：流動(dòng)負(fù)債合計(jì)2,797,980.005,054,056.69長(zhǎng)期投資固定資產(chǎn)：固定資產(chǎn)原價(jià)17,954,165.1420,546,123.89長(zhǎng)期負(fù)債：減：累計(jì)折舊6,390,752.317,104,523.65長(zhǎng)期借款3,860,000.004,150,025.88固定資產(chǎn)凈值11,563,412.8313,441,600.24應(yīng)付債卷固定資產(chǎn)清理長(zhǎng)期應(yīng)付款在建工程其他長(zhǎng)期負(fù)債2,498,675.002,501,104.45待處理固定資產(chǎn)損失長(zhǎng)期負(fù)債合計(jì)固定資產(chǎn)合計(jì)11,563,412.8313,441,600.24負(fù)債合計(jì)9,156,655.0011,705,187.02無(wú)形資產(chǎn)及遞延資產(chǎn)：所有者權(quán)益：無(wú)形資產(chǎn)實(shí)收資本21,000,000.0021,000,000.00長(zhǎng)期待攤費(fèi)用資本公積617,345.32885,544.52遞延資產(chǎn)盈余公積572,371.94688,448.58無(wú)形資產(chǎn)及遞延資產(chǎn)合計(jì)未分配利潤(rùn)7,620,726.188,451,120.02其他長(zhǎng)期資產(chǎn)：所有者權(quán)益合計(jì)29,810,443.4431,025,113.12資產(chǎn)合計(jì)38,967,098.4442,730,300.14負(fù)債及所有者權(quán)益合計(jì)38,967,098.4442,730,300.14附表（二）資產(chǎn)負(fù)債表編制單位：陜西明瑞路橋工程有限責(zé)任有限公司2013年12月31日單位：元資產(chǎn)期初數(shù)期末數(shù)負(fù)債及所有者權(quán)益期初數(shù)期末數(shù)流動(dòng)資產(chǎn)：流動(dòng)負(fù)債：貨幣資金2,120,589.383,330,186.38短期借款短期投資應(yīng)付票據(jù)應(yīng)收票據(jù)應(yīng)付帳款1,347,890.001,200,000.00應(yīng)收帳款3,086,750.005,952,807.00預(yù)收帳款853,000.001,804,391.00其他應(yīng)收款3,150,000.006,823,260.00應(yīng)交稅金185,709.03265,431.00減：壞帳準(zhǔn)備其它應(yīng)付款116,000.00215,300.00應(yīng)收帳款凈額應(yīng)付工資預(yù)付帳款應(yīng)付福利費(fèi)存貨11,838,670.0011,018,381.24未付利潤(rùn)待轉(zhuǎn)其他業(yè)務(wù)支出其他應(yīng)交款3,364.00待攤費(fèi)用483,626.28387,640.22預(yù)提費(fèi)用待處理流動(dòng)資產(chǎn)凈損失一年內(nèi)到期的非流動(dòng)負(fù)債一年內(nèi)到期的長(zhǎng)期債券投資其他流動(dòng)負(fù)債其它流動(dòng)資產(chǎn)流動(dòng)資產(chǎn)合計(jì)20,679,635.6627,512,274.84長(zhǎng)期投資：流動(dòng)負(fù)債合計(jì)2,505,963.033,485,122.00長(zhǎng)期投資固定資產(chǎn)：固定資產(chǎn)原價(jià)17,954,165.1417,954,165.14長(zhǎng)期負(fù)債：減：累計(jì)折舊5,324,384.585,932,731.04長(zhǎng)期借款3,630,000.004,130,000.00固定資產(chǎn)凈值12,629,780.5612,021,434.10應(yīng)付債卷固定資產(chǎn)清理長(zhǎng)期應(yīng)付款在建工程其他長(zhǎng)期負(fù)債3,630,000.003,630,000.00待處理固定資產(chǎn)損失長(zhǎng)期負(fù)債合計(jì)固定資產(chǎn)合計(jì)12,629,780.5612,021,434.10負(fù)債合計(jì)6,135,963.0311,245,122.00無(wú)形資產(chǎn)及遞延資產(chǎn)：所有者權(quán)益：無(wú)形資產(chǎn)實(shí)收資本21,000,000.0021,000,000.00長(zhǎng)期待攤費(fèi)用資本公積617,345.32617,345.32遞延資產(chǎn)盈余公積308,672.66420,186.04無(wú)形資產(chǎn)及遞延資產(chǎn)合計(jì)未分配利潤(rùn)5,247,435.216,251,055.58其他長(zhǎng)期資產(chǎn)其他長(zhǎng)期資產(chǎn)：所有者權(quán)益合計(jì)27,173,453.1928,288,586.94資產(chǎn)合計(jì)33,309,416.2239,533,708.94負(fù)債及所有者權(quán)益合計(jì)33,309,416.2239,533,708.94附表（三）資產(chǎn)負(fù)債表編制單位：陜西明瑞路橋工程有限責(zé)任有限公司2012年12月31日單位：元資產(chǎn)期初數(shù)期末數(shù)負(fù)債及所有者權(quán)益期初數(shù)期末數(shù)流動(dòng)資產(chǎn)：流動(dòng)負(fù)債：貨幣資金3,330,186.383,712,340.84短期借款短期投資應(yīng)付票據(jù)應(yīng)收票據(jù)應(yīng)付帳款1,200,000.00708,000.00應(yīng)收帳款5,952,807.005,759,154.00預(yù)收帳款1,804,391.001,543,680.00其他應(yīng)收款6,823,260.006,441,932.47應(yīng)交稅金265,431.00179,300.00減：壞帳準(zhǔn)備其它應(yīng)付款215,300.00367,000.00應(yīng)收帳款凈額應(yīng)付工資預(yù)付帳款應(yīng)付福利費(fèi)存貨11,018,381.2411,123,649.20未付利潤(rùn)待轉(zhuǎn)其他業(yè)務(wù)支出其他應(yīng)交款待攤費(fèi)用387,640.22366,609.10預(yù)提費(fèi)用待處理流動(dòng)資產(chǎn)凈損失一年內(nèi)到期的非流動(dòng)負(fù)債一年內(nèi)到期的長(zhǎng)期債券投資其他流動(dòng)負(fù)債其它流動(dòng)資產(chǎn)流動(dòng)資產(chǎn)合計(jì)27,512,274.8427,403,685.61長(zhǎng)期投資：流動(dòng)負(fù)債合計(jì)3,485,122.002,797,980.00長(zhǎng)期投資固定資產(chǎn)：固定資產(chǎn)原價(jià)17,954,165.1417,954,165.14長(zhǎng)期負(fù)債：減：累計(jì)折舊5,932,731.046,390,752.31長(zhǎng)期借款4,130,000.003,860,000.00固定資產(chǎn)凈值12,021,434.1011,563,412.83應(yīng)付債卷固定資產(chǎn)清理長(zhǎng)期應(yīng)付款在建工程其他長(zhǎng)期負(fù)債3,630,000.002,498,675.00待處理固定資產(chǎn)損失長(zhǎng)期負(fù)債合計(jì)固定資產(chǎn)合計(jì)12,021,434.1011,563,412.83負(fù)債合計(jì)11,245,122.009,156,655.00無(wú)形資產(chǎn)及遞延資產(chǎn)：所有者權(quán)益：無(wú)形資產(chǎn)實(shí)收資本21,000,000.0021,000,000.00長(zhǎng)期待攤費(fèi)用資本公積617,345.32617,345.32遞延資產(chǎn)盈余公積420,186.04572,371.94無(wú)形資產(chǎn)及遞延資產(chǎn)合計(jì)未分配利潤(rùn)6,251,055.587,620,726.18其他長(zhǎng)期資產(chǎn)其他長(zhǎng)期資產(chǎn)：所有者權(quán)益合計(jì)28,288,586.9429,810,443.44資產(chǎn)合計(jì)39,533,708.9438,967,098.44負(fù)債及所有者權(quán)益合計(jì)39,533,708.9438,967,098.44附表（四）利潤(rùn)及利潤(rùn)分配表編制單位：陜西明瑞路橋工程有限責(zé)任有限公司2014年12月31日單位：元項(xiàng)目行次本年累計(jì)上年同期數(shù)一、主營(yíng)業(yè)務(wù)收入165,332,155.9061,035,087.30減：主營(yíng)業(yè)務(wù)成本256,663,321.8050,735,562.30主營(yíng)業(yè)務(wù)稅金及附加31,456,731.803,996,954.80二、主營(yíng)業(yè)務(wù)利潤(rùn)（虧損以“－”號(hào)填列）47,212,102.306,302,570.20加：其他業(yè)務(wù)利潤(rùn)（虧損以“－”號(hào)填列）5減：營(yíng)業(yè)費(fèi)用61,662,312.80255,663.80管理費(fèi)用7財(cái)務(wù)費(fèi)用816,234.50三、營(yíng)業(yè)利潤(rùn)（虧損以“－”號(hào)填列）95,533,555.006,046,906.40加：投資收益（損失以“－”號(hào)填列）10補(bǔ)貼收入11營(yíng)業(yè)外收入12減：營(yíng)業(yè)外支出13四、利潤(rùn)總額（虧損以“－”號(hào)填列）145,533,555.006,046,906.40減：所得稅151,383,388.751,511,726.60少數(shù)股東權(quán)益16五、凈利潤(rùn)（虧損以“－”號(hào)填列）174,150,166.254,535,179.80加：年初未分配利潤(rùn)18其他轉(zhuǎn)入19六、可供分配的利潤(rùn)204,150,166.254,535,179.80附表（五）利潤(rùn)及利潤(rùn)分配表會(huì)企02表編制單位：陜西明瑞路橋工程有限責(zé)任有限公司2013年12月31日單位：元項(xiàng)目行次本年累計(jì)上年同期數(shù)一、主營(yíng)業(yè)務(wù)收入161,035,087.3058,231,567.55減：主營(yíng)業(yè)務(wù)成本250,735,562.3052,689,987.80主營(yíng)業(yè)務(wù)稅金及附加33,996,954.801,623,554.89二、主營(yíng)業(yè)務(wù)利潤(rùn)（虧損以“－”號(hào)填列）46,302,570.203,918,024.86加：其他業(yè)務(wù)利潤(rùn)（虧損以“－”號(hào)填列）5減：營(yíng)業(yè)費(fèi)用6255,663.80355,623.80管理費(fèi)用7財(cái)務(wù)費(fèi)用8三、營(yíng)業(yè)利潤(rùn)（虧損以“－”號(hào)填列）96,046,906.403,562,401.06加：投資收益（損失以“－”號(hào)填列）10補(bǔ)貼收入11營(yíng)業(yè)外收入12減：營(yíng)業(yè)外支出13四、利潤(rùn)總額（虧損以“－”號(hào)填列）146,046,906.403,562,401.06減：所得稅151,511,726.60890,600.27少數(shù)股東權(quán)益16五、凈利潤(rùn)（虧損以“－”號(hào)填列）174,535,179.802,671,800.80加：年初未分配利潤(rùn)18其他轉(zhuǎn)入19六、可供分配的利潤(rùn)204,535,179.802,671,800.80附表（六）利潤(rùn)及利潤(rùn)分配表編制單位：陜西明瑞路橋工程有限責(zé)任有限公司2012年12月31日單位：元項(xiàng)目行次本年累計(jì)上年同期數(shù)一、主營(yíng)業(yè)務(wù)收入158,231,567.5556,223,345.80減：主營(yíng)業(yè)務(wù)成本252,689,987.8050,121,155.30主營(yíng)業(yè)務(wù)稅金及附加31,623,554.891,956,230.50二、主營(yíng)業(yè)務(wù)利潤(rùn)（虧損以“－”號(hào)填列）43,918,024.864,145,960.00加：其他業(yè)務(wù)利潤(rùn)（虧損以“－”號(hào)填列）5減：營(yíng)業(yè)費(fèi)用6355,623.80231,155.60管理費(fèi)用71,224,556.90財(cái)務(wù)費(fèi)用8三、營(yíng)業(yè)利潤(rùn)（虧損以“－”號(hào)填列）93,562,401.062,690,247.50加：投資收益（損失以“－”號(hào)填列）10補(bǔ)貼收入11營(yíng)業(yè)外收入12減：營(yíng)業(yè)外支出13四、利潤(rùn)總額（虧損以“－”號(hào)填列）143,562,401.062,690,247.50減：所得稅15890,600.27672,561.88少數(shù)股東權(quán)益16五、凈利潤(rùn)（虧損以“－”號(hào)填列）172,671,800.802,017,685.63加：年初未分配利潤(rùn)18其他轉(zhuǎn)入19六、可供分配的利潤(rùn)202,671,800.802,017,685.63a您好，為你提供優(yōu)秀的畢業(yè)論文參考資料，請(qǐng)您刪除以下內(nèi)容，O(∩_∩)O謝謝?。?！A

national

survey

was

recently

launched

to

evaluate

the

eye

health

of

Chinese

children

andteenagers.On

June

6,

China's

annual

National

Day

for

Eye

Care,

the

China

Youth

Development

ServiceCenter

and

Zhejiang

Medicine,

a

leading

listed

Chinese

pharmaceutical

company,

jointlyannounced

the

kickoff

of

the

survey.In

about

one

month,

a

questionnaire

compiled

by

top

eye

care

medical

experts

in

China

willbe

distributed

through

multiple

online

partners,

including

H,

as

well

asthrough

offline

survey

events

held

in

universities,

middle

schools

and

primary

schools

acrossthe

country.A

report

will

be

released

based

on

the

survey

statistics

and

analysis,

and

most

importantly,guidelines

for

parents

and

youth

on

how

to

care

for

the

eyes

and

prevent

myopia

—

agrowing

problem

in

China's

digitized

society,

will

also

be

attached

on

the

report."Myopia

is

not

only

a

disease

that

makes

people

see

things

blurrily,

but

also

leads

to

severecomplications,

such

as

glaucoma

(increased

pressure

within

the

eyeball),

and

can

causeblindness,"

said

Zhou

Yuehua,

an

established

eye

care

specialist

with

Beijing

TongrenHospital."It

is

very

important

for

parents

and

children

to

know

about

the

risk

and

care

for

their

eyes."There

are

about

450

million

myopia

patients

in

China.

Among

Chinese

myopia

patients,30million

are

severe

patients,

according

to

ZhouThe

prevalence

of

myopia

among

high

school

and

college

students

is

more

than

70

percent,and

the

situation

is

continuously

worsening,

he

added.Sun

Zhu,

director

with

the

China

Youth

Development

Service

Center,

said

long

hours

ofstudy,

lack

of

exercise,

especially

outdoor

activities,

and

attachment

to

electronic

screen

aresome

of

the

top

reasons

behind

the

widespread

myopia

problems,

and

the

increase

ofyounger

patients,

although

China

has

made

great

progress

in

improving

the

hardwarefacilities

and

lighting

conditions

in

schools.He

said

he

hopes

the

survey

will

alert

people

on

the

threatening

situation,

and

also

helpmedical

experts

to

better

guideline

parents

and

children's

behaviors

to

care

for

eyes,

basedon

the

timely

and

factual

statistics

the

survey

collected.A

series

of

follow-up

events

will

also

be

held

in

six

cities,

including

Jinan

in

Shandongprovince,

and

Changsha

in

Hunan

province,

to

educate

people

on

how

to

care

for

eyes

afterthe

survey

started.MoreandmoreChinesearejoggingtogetandstayfit.Mostjoggerswillrunalone,butsomewilljogwithfriendsorevencoaches.TheBeijingOlympicForestParkisoneofthemostpopularspots.Itispackedwithrunnersintheafternoon,usuallyafterwork,andatweekends.Joggingafterawholeday'sworkcanbeawaytounwind.ItistrueforHeWenjun,whoseworkplaceisrightneartheforestpark.Shediscoveredherathleticaptitudeattheageofseven,whenshebeganplayingtennis.Thensheturnedtojogging,andshehasperseveredwithitfor10years."Icometojogalmosteverydayafterwork,wheneverIhavetime.Ithinkjoggingisgoodformyhealth.Andforme,agirl,ithelpsmetoachievetoeternalgoal,tokeepslim,"Hesaid.Hesayssheprefersjoggingalone,soshecanfocusbetter.Shelovesjogging,evenduringBeijing'ssmoggydays."Ifthesmogissevere,I'llholdoffjoggingforawhile.ButifIreallywanttogetawayfromwork,I'llwearamask,orjustignorethesmogandgoonjogging,"shesaid.Forthosewhoarenotsoathletic,joggingalsohasitsattractions.WuHoubinstartedroughlytwoyearsago,whenhewasseverelyobese.Withintwomonths,hisweightdroppedfrom82kilogramsto64kilograms.Thesuccesshelpedhimrecoverhealth,andhehasmadefriends."Joggingdoesnotrequirespeed,butstamina.Ifyouwanttosticktothegame,youneedtotakeitasamission,ahabit,andtheneventuallyahobby,"Wusaid.Butperseveringwithjoggingisnotalwayseasy.Joggingisbeneficialforheart-lungfunction,andtheskeletalsystem,butdoctorssayimpropertechniquedamagesthejoints,especiallythekneesandankles."Excessivejoggingwearsdownthebody,andharmsone'shealth.Poortechniqueharmsthemusclesandskeleton,andcancausesecondaryinjures.And,jogginginabadenvironmentcancausecirculationproblems,"saidLuZhiyong,attendingdoctor,SportsHospital,GeneralAdmin.ofSports.Dr.Luhassometipsforjoggers,andthosewhoarethinkingoftakingitup.Hesayspeopleshouldfirstevaluatetheirphysicalcondition,todecidetheamountandtypeofexercise,andjoggingintheopenairisbetterrunningonatreadmill.ConradMacaowillrunspecialprogramsfortheentiremonthofOctoberthisyeartosupporttheHongKongCancerFund'sPinkRevolution,anannualcampaignthatseekstoraiseawarenessandfundsforbreastcancerresearch,thehotelrecentlyannounced.Amajorsponsorofthecampaignforthreeyearsinarow,ConradMacaohaspledgedtodonateaportionofitsproceedstothefund,includingthosecollectedfromsellingitspopularbearandrubberduckmerchandise,inlimitedpinkeditions.PinkisthethemeforfloralarrangementsanddecorationsinthehotelinOctober.Inaddition,onFridaysthatmonth,membersofthemanagementandstaffwilladdsomethingpinktotheiruniforms,regulare-mailsandhandwrittenguestcards."BreastcanceristhemostprevalenttypeofcanceramongwomeninHongKongandisalsoofsignificantconcerninMacaoandaroundtheworld,regardlessofage,"generalmanagerBedeBarrysaidinastatement.Thehotelhasenlistedthesupportofanumberofinternationalandlocalcelebritiestohelpdrivethecause,includingSouthKoreanactorJungSukWon.Thisyear,aluckyguestwhostaysatthehotelduringthecampaignandalsodonatesmoneyforthecausewillwinanecklacespeciallydesignedbyArteMadrid,aSpanishjewelrybrand.Womenshouldstrivetobalancequalityofworkandlife,andhavechildrenatayoungage.AsadoctorIseemuchsufferingbecauseofthisimbalance.XiaoYing,36,worksforalargelawfirm.Herjobmeanslotsoftravel,aheavycaseloadandalargenumberofmeetings,soherscheduleishectic.Shehasbeenpregnanttwice,buthadabortionsonbothoccasionsbecauseshefeltherbusy,high-pressurecareerwasn'tconducivetoraisingachild.Sheplannedtohavechildrenonceshehadachievedcareersuccesssoshecouldprovideastableenvironmentforherbaby.After10years,Xiaofeltthetimewasright,andshetriedtoconceiveforaboutsixmonths,butwasunabletobecomepregnant.Iconductedcomprehensivephysicalcheckups.TheresultssuggestedthatXiao'sovarianfunctionhasdeclinedandabilateraloviductblockagehasoccurred,meaningthatinvitrofertilizationisheronlyoption.So,afterreducingherworkload,XiaounderwentIVFtreatment.Luckily,shegotpregnantafterjustonetreatmentcycle,butlaterexperiencedvaginalbleeding,andrushedtothehospital.Itoldhertorestandcarryonwiththetreatment(topreventamiscarriage).AsZubinZarthoshtimanesh,ayogaguru,demonstratedposturesatahighschoolstadiuminDujiangyancity,Sichuanprovince,some200studentssatoncolorfulmatswatchinghimclosely.ItwaspartofthefirstIndia-Chinainternationalyogafestivalintheprovincialcapital,Chengdu,inSouthwestChina,wheremorethan1,000fansfromhomeandabroadgatheredforlessonsfrom20leadingpractitionersoftheancientIndianregimen,fromJune17-21.YogaistoIndiawhatperhapstaichiistoChina.ManycountriesotherthanIndiaandChina,alsoheldthefirstWorldYogaDayonJune21,aftertheUnitedNationslastyearagreedtoIndianPrimeMinisterNarendraModi'ssuggestionthataspecialdaybemarkedintheyearfortheglobalpracticeofthestress-bustingregimen,whichisalreadyamultibilliondollarindustryintheUnitedStates.Modisaidinthespeech:"YogaisaninvaluablegiftofIndia'sancienttradition....Itisnotaboutexercisebuttodiscoverthesenseofonenesswithyourself,theworldandnature."Zarthoshtimanesh,whorunshisownyogacenter,IyengarYogabhyasa,intheIndianfinancialcapitalofMumbai,says:"Chinesestudentsareveryrespectful.Forme,allstudentsarethesamenomatterwhattheirraceisandwheretheycomefrom.Themostimportantthingistoremovementalwalls."ZarthoshtimaneshlearnedyogafromthelateYogacharyaIyengarandtraveledwiththemastertodifferentcountries.ConsulateGeneralofIndiainsouthernChina'sGuangzhoucityorganizedtheChengdufestival.AterrifyingwoodenbridgeinChinahasjustbeenreplacedbyaglassone.This,theworld’slongestglass-bottomedwalkway,islocatedinShiniuzhaiGeoparkinHunan,andspans300m(984f)andis180m(590f)aboveground.Thefloorismadeofdouble-layeredglassthatis24mm(0.94in),andisreportedly25timesstrongerthanregularwindowglass.Thebridgehadpreviouslybeenmadeofwood,linkingthetwopeaksofStoneBuddhaMountain,but11engineersworking12hoursadayconvertedittoglass.Previously,youwereconsideredbraveifyousteeledyourselftocrossthewoodenwalkway;now,withitsglassbottom,thebridgeisalreadybeingreferredtoas“herobridge.”Thepopularchain'slongtimeexecutivechefembracesmapotofuandotherexoticelementsfortheburger-drivenmenu,LiuZhihuareports.Attheageof37,ShanghainativeLinZhenguhasbecomeastarasaWesterncuisinechefintheChinesemetropolis,acitythathasawealthofWesternrestaurants.TheexecutivechefofBlueFrogBarandGrill,apopularburger-basedrestaurantandbarchainontheChinesemainland,Linisthesouloftherestaurantfranchise'steamofmorethan550chefs.Manyofthefranchise'smostpopulardishesarehisbrainchild.Linsayshissecretofsuccessisinnovationrootedinexperience:Hespendsmonthseveryyeartravelingandeatingworldwide,seekingnewingredientsandinspirationsthatcouldimprovetheofferingsofBlueFrogrestaurants.Therestaurantchainregularlylaunchesanewseasonalmenu,usuallyfeaturingeightnewdisheswithfreshingredients.Thebest-sellingseasonaldisheslaterreplacetheleastpopularitemsontheregularmenu,whichisusuallyupdatedinlatefallandboastsaselec