The collection of the billing tax point for the sales of beauty instruments is carried out in accordance with the national tax policies and tax laws. According to the Law of the People's Republic of China on the Administration of Tax Collection and the Law of the People's Republic of China on Value-added Tax, enterprises need to pay value-added tax when selling goods or providing services, and the rate of value-added tax is 13%, 9% or 6%. Enterprises issuing special VAT invoices need to collect corresponding tax points according to the tax rate, that is, 13%, 9% or 6%. When an enterprise issues an ordinary invoice, it will collect tax points at the rate of 3%.
when purchasing beauty instruments, it is necessary to pay attention to confirm whether the seller has legal billing qualification and tax registration certificate, so as to ensure that the purchased products can obtain legal invoices and tax points.