1. Tax-related issues are sensitive and professional: Tax-related issues in the medical aesthetics industry involve professional knowledge in tax policies, regulations, etc., and require higher requirements from authors. At the same time, tax-related issues are often sensitive. Authors of papers will face certain risks when it comes to corporate trade secrets and law enforcement actions by tax authorities.
2. Research is difficult: Tax-related issues in the medical beauty industry involve many medical beauty institutions, tax authorities and government departments. Data collection and empirical analysis are difficult. Moreover, the taxation of the medical beauty industry There are large regional differences in policies and regulatory systems, and it is difficult to generalize research conclusions from different regions.
3. Relatively low academic attention: Compared with other industries, the academic attention on tax-related issues in the medical and aesthetic industry is relatively low, and it is not easy to attract the attention of scholars and journals. In addition, the tax-related issues in the medical and aesthetic industry have relatively low academic attention. Compared with other financial and taxation issues, tax-related issues are more industry-specific, and the universality of research results is low.