“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, will require profit-oriented medical beauty institutions to pay VAT, which has sparked widespread discussion about tax implications in the medical beauty industry [1][5]. 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-oriented medical beauty institutions [1][5]. - The adjustment in tax policy aims to promote fair competition and standardized development within the medical beauty industry, which has seen rapid growth and an increase in the number of institutions [5][6]. Group 2: Industry Growth and Compliance Issues - The medical beauty industry in China has surpassed a market size of 300 billion yuan, with approximately 20,000 legal medical beauty institutions expected by 2024 [5]. - Despite previous tax exemptions, many medical beauty institutions have been found to engage in tax evasion practices, such as underreporting income and misclassifying taxable services [3][4]. Group 3: Impact of New Regulations - The removal of VAT exemptions may lead to price adjustments in medical beauty services, with lower-cost services likely passing on the tax burden to consumers, while high-end services may absorb the costs to maintain customer loyalty [6][7]. - The new regulations are expected to accelerate industry consolidation, with smaller institutions potentially exiting the market due to increased compliance costs, while larger chains may gain market share [6][7]. Group 4: Compliance Transformation Strategies - Medical beauty institutions are advised to adopt several compliance strategies, including using corporate accounts for all income, accurately classifying services for tax reporting, and ensuring financial transparency [7]. - Strengthening financial controls and training staff on tax policies will be crucial for institutions to navigate the new regulatory landscape effectively [7].