It is illegal to write in the invoice of Shanghai Plastic Surgery Hospital that ten operations are tax-free for medical services. Medical service refers to the examination, diagnosis, treatment and rehabilitation services provided by medical service institutions for patients. Medical cosmetic surgery can be divided into functional cosmetic surgery and cosmetic surgery. Medical institutions, including for-profit and non-profit functional cosmetic surgery, mainly include lower eyelid, eyelid ectropion, scar contracture, otorhinolaryngology deformity, cleft lip, facial fissure, facial paralysis and multi-fingering, which belong to medical services and their income is exempt from business tax. Cosmetic surgery and other cosmetic services carried out by hospitals, clinics and other medical institutions, including basic care, maintenance care, therapeutic care and other different forms of services, are not tax-free.