Beauty and hairdressing belong to the lifestyle service category. Small-scale taxpayers have a tax rate of 3%, and monthly sales of no more than 30,000 are exempt from VAT; general taxpayers have a VAT rate of 6%.

Tax rate refers to the tax rate or amount levied on the tax object. The tax rate is the yardstick for calculating the amount of tax and an important indicator of the severity of the tax burden. China's current tax rates mainly include proportional tax rates, excess progressive tax rates, excess progressive tax rates, and fixed tax rates. That is, the same tax rate is stipulated for the same tax object, regardless of the amount. China's value-added tax, business tax, urban maintenance and construction tax, corporate income tax, etc. adopt proportional tax rates.