Personal cosmetic and plastic surgery institutions are not tax-free.

1. Business tax is calculated and paid according to the turnover and the tax rate of 5%.

2. Urban maintenance and construction tax shall be calculated and paid according to the business tax rate and urban construction tax rate; (Urban construction tax rate: 7% for the city; 5% of counties and townships; Not in cities, counties and towns (1%).

3. The education surcharge is calculated and paid at the business tax rate of 3%.

4. Individual income tax is calculated and paid according to the "income from production and operation of individual industrial and commercial households", and the balance of the total income in each tax year after deducting costs, expenses and losses. An excessive progressive tax rate of 5%-35% is applicable.