2026年1月1日起，《中华人民共和国增值税法》与《中华人民共和国增值税法实施条例》正式施行。其中关于医疗机构增值税优惠的条款调整，引发市场 对医疗美容行业缴税问题的广泛关注。 《中华人民共和国增值税法》明确规定，"医疗机构提供的医疗服务"免征增值税；《中华人民共和国增值税法实施条例》进一步将"医疗机构"定义为"依 据有关规定设立的具有医疗机构执业资格的机构，包括军队、武警部队各级各类医疗机构，不包括营利性美容医疗机构"。 一时间，"医疗美容要交税"的解读在行业内外引发热议。对此，康德顾问团专家、北京京师（成都）律师事务所刘诚冬律师向21世纪经济报道记者指出， 这一说法"不够严谨、不准确"。 刘诚冬律师进一步解释，"增值税的缴税主体是营利性医美机构，而非消费者。该税种是一直存在的，新规是取消免税优惠，让机构依法缴纳增值税，并 非新增针对消费者的'整容税'，消费者可能承担的是机构转嫁的税负，而非直接缴税。" 图片来源：《中华人民共和国增值税法实施条例》 免税红利促发展，偷税乱象频现 根据《医疗美容服务管理办法》的定义，"美容医疗机构"是指以开展医疗美容诊疗业务为主的医疗机构，其服务范畴涵盖运用手术、药物、医疗器 ...

记者丨韩利明 编辑丨季媛媛 2026年1月1日起，《中华人民共和国增值税法》与《中华人民共和国增值税法实施条例》正式施行。其中关于医疗机构增值税优惠的条款调 整，引发市场对医疗美容行业缴税问题的广泛关注。 《中华人民共和国增值税法》明确规定，"医疗机构提供的医疗服务"免征增值税；《中华人民共和国增值税法实施条例》进一步将"医疗机 构"定义为"依据有关规定设立的具有医疗机构执业资格的机构，包括军队、武警部队各级各类医疗机构， 不包括营利性美容医疗机构 "。 一时间， "医疗美容要交税"的解读在行业内外引发热议。 对此，康德顾问团专家、北京京师（成都）律师事务所刘诚冬律师向21世纪经济报 道记者指出， 这一说法"不够严谨、不准确"。 图片来源：《中华人民共和国增值税法实施条例》 免税红利促发展，偷税乱象频现 根据《医疗美容服务管理办法》的定义，"美容医疗机构"是指以开展医疗美容诊疗业务为主的医疗机构，其服务范畴涵盖运用手术、药物、医 疗器械以及其他具有创伤性或者侵入性的医学技术方法对人的容貌和人体各部位形态进行的修复与再塑。 早在2023年，厦门税务官方微信公众号曾发文明确，医美机构均应取得《医疗机构执业许可证》 ...

Core Viewpoint - The high-end hotel industry in China is undergoing a significant transformation as luxury hotels adopt street food-style operations to attract customers and counter declining revenues. This shift reflects a broader trend of re-evaluating value in consumer spending, moving from exclusivity to accessibility in service offerings [1][12]. Industry Overview - The number of five-star hotels in China has decreased from 850 to 736 in less than five years, with a 4.1% decline in reception rates expected in 2024 [1][2]. - Average room prices have fallen below 600 yuan, currently at 599.72 yuan, with occupancy rates at a low 60.73% [2]. - High-end dining is facing dual pressures from policy changes and market shrinkage, with business banquet revenues dropping over 20% due to "ban on alcohol" policies and wedding registrations down 20.5% [2][3]. Case Studies - The Zhengzhou Yonghe Platinum International Hotel's "five-star street stall" has become a model for success, generating 30,000 yuan in a single day by selling affordable dishes like 38 yuan per jin (500g) crayfish [3][4]. - Other hotels, such as the Tianjin Ritz-Carlton and Hangzhou Zhijiang Hotel, have also adopted similar strategies, indicating a widespread trend among luxury hotels to engage in street food-style operations [5][6]. Consumer Behavior - 60% of customers at these new food stalls are first-time visitors to the hotels, indicating a shift in consumer perception where high-end dining is now seen as more accessible [4][5]. - The pricing strategy has been adjusted to match local street food prices, allowing consumers to enjoy high-quality meals at lower costs, thus enhancing perceived value [6][7]. Challenges and Risks - The sustainability of this new model is questioned due to low profit margins, with some hotels reporting only 15% gross margins and high labor and ingredient costs [8][9]. - The initial consumer excitement is waning, leading to concerns about the long-term viability of these operations as they struggle to maintain consistent customer traffic [9][10]. Future Directions - The industry is encouraged by local governments to explore new business models, with some hotels beginning to develop exclusive member markets and community services [10][11]. - Successful transformation will depend on balancing quality and scale, as well as redefining core competencies beyond just price competition [11][12].

Industry Overview - The Chinese medical beauty market is projected to reach 312 billion yuan in 2024, representing a growth of 14.8% compared to 2023 [1] - The demand for medical beauty in China is still on the rise, with a notable increase in male participation in the sector [3][5] Market Trends - The global medical beauty industry shows that the United States leads in the number of procedures, followed by Brazil, Japan, China, and India [3] - Common procedures for women include liposuction, breast augmentation, eyelid surgery, abdominal contouring, and breast lift, while men primarily undergo eyelid surgery and gynecomastia correction [3] Consumer Behavior - Many individuals pursue medical beauty not solely for aesthetics but also for self-confidence enhancement [6] - There is a growing trend among younger generations to invest time in beauty routines, raising questions about the motivations behind such practices [6][12] Psychological Aspects - The aging process is a natural phenomenon, and while medical beauty can delay visible signs of aging, it cannot prevent them [7] - The perception of beauty and self-worth is increasingly influenced by societal standards and media portrayals, leading to a complex relationship between self-esteem and appearance [6][12] Aesthetic Diversity - There has been a shift from a homogenized beauty standard, often referred to as "internet celebrity face," to a more diverse representation of beauty in media and entertainment [9] - The industry is moving towards emphasizing individual features rather than conforming to a singular aesthetic [9] Private Aesthetic Procedures - Private aesthetic procedures, particularly in the genital area, are gaining attention, with a focus on addressing both medical and cosmetic needs [14][15] - There is a need for better education and destigmatization surrounding these procedures, as many women may have legitimate health concerns that require attention [15][16]