由于此前医美企业并未被排除在免税医疗机构范围之外，因此只要符合财政部、税务总局发布的相关医 疗服务免税政策条件，如这一服务属于《全国医疗服务价格项目规范》所列的各项服务，且价格不高于 官方医疗服务指导价格等，在部分地方可以享受免税政策。 中南财经政法大学税收治理研究中心主任田彬彬告诉第一财经，此前部分医疗美容业务可以享受免征增 值税的优惠，主要是因为这些业务通常被归类为医疗服务的一部分，而医疗服务在增值税法中一般是免 税的。同时，免税政策也出于对医美行业扶持和发展的考虑，尤其是在医美行业发展的初期，通过减轻 税负促进行业增长。 田彬彬表示，但这也导致医美行业一直利用"医疗机构"这一身份，在"医疗治病"与"商业美容"的模糊地 带享受免税优惠。并且，随着该行业的快速发展和市场化程度的提高，越来越多的医美项目走向盈利 化、商业化。因此有必要取消营利性美容医疗机构免征增值税优惠政策。 他解释，增值税免税是一种"福利"。国家希望通过免税降低老百姓看病救命的成本。而美容医疗更多属 于消费升级和悦己消费，不具备"基本医疗保障"的属性，应当取消免税优惠。另外传统的生活美容服务 一直是缴纳增值税，而医美机构因挂了"医疗"牌子就 ...

Core Viewpoint - The implementation of the new VAT law and its regulations starting January 1, 2026, will end the tax exemption previously enjoyed by profit-oriented medical beauty institutions in China, requiring them to pay VAT [3][4]. Group 1: Tax Policy Changes - The new VAT law explicitly excludes profit-oriented medical beauty institutions from the tax exemption that applies to medical services provided by qualified medical institutions [3][4]. - Prior to this change, many medical beauty institutions benefited from VAT exemptions due to their classification as medical service providers, which has now been clarified and restricted [4][5]. - The adjustment aims to eliminate the ambiguity surrounding the classification of medical beauty services and ensure that all similar services are subject to the same tax obligations [6][7]. Group 2: Industry Impact - The medical beauty industry in China has been rapidly growing, with market estimates exceeding 300 billion yuan, driven by increasing demand and a rising number of young consumers [5]. - The removal of the VAT exemption may lead to price increases in medical beauty services, although the extent of these increases will vary based on factors such as regional market conditions and individual business strategies [8][9]. - Experts suggest that while some lower-end services may see price hikes due to the new tax burden, high-end services may not be as affected due to their already high profit margins [9]. Group 3: Compliance and Business Model - The new tax regulations will require medical beauty institutions to establish a comprehensive input tax deduction system to mitigate their tax burden [9]. - The industry is expected to undergo a restructuring of its business models, particularly due to high marketing costs that are difficult to offset with VAT deductions [9].