“整容要交税”刷屏，律师：并非针对消费者

Core Viewpoint - The implementation of the new VAT law in China starting January 1, 2026, has raised concerns regarding tax obligations for the medical beauty industry, particularly the removal of VAT exemptions for profit-driven medical beauty institutions [1][4]. Group 1: Tax Policy Changes - The new VAT law specifies that "medical services provided by medical institutions" are exempt from VAT, but this exemption does not apply to profit-driven medical beauty institutions [1][4]. - The removal of VAT exemptions is aimed at ensuring that profit-driven medical beauty institutions comply with tax regulations, rather than imposing a new tax burden on consumers [1][4]. Group 2: Industry Impact and Compliance Issues - The medical beauty industry has experienced rapid growth, with the market size exceeding 300 billion yuan and approximately 20,000 legal medical beauty institutions projected for 2024 [4]. - Despite previous VAT exemptions, compliance issues have been prevalent, with cases of tax evasion reported, indicating a need for clearer regulations and enforcement [3][4]. Group 3: Market Dynamics and Future Trends - The new VAT regulations are expected to accelerate the consolidation of the medical beauty market, pushing smaller institutions with lower profit margins to exit, while larger chains may gain market share due to their compliance capabilities [5][6]. - The adjustment in tax burdens may lead to price changes in medical beauty services, with lower-cost services likely to reflect the tax increase in their pricing, while high-end services may absorb the costs to maintain customer loyalty [5][6]. Group 4: Recommendations for Compliance - Medical beauty institutions are advised to adopt best practices for compliance, including using corporate accounts for all income, accurately categorizing services for tax purposes, and ensuring consistency in contracts and invoicing [6].