Nanyang City, Henan Province, medical beauty service billing tax point is 3%. According to the relevant public information, the billing tax point refers to the tax rate set by the invoice. According to the tax rate stipulated by the state, there are usually three types: 3%, 5% and 17%. The Detailed Rules for the Implementation of Tax Policies in Henan Province stipulates that the billing tax point for medical beauty services is 3%.