2. The research is difficult: The tax-related issues in the medical and beauty industry involve many medical and beauty institutions, tax authorities and government departments, and it is difficult to collect data and make empirical analysis. Moreover, the tax policy and supervision system of medical and beauty industry are quite different in different regions, so it is difficult to generalize the research conclusions in different regions.
3. The academic attention is relatively low: compared with other industries, the academic attention of tax-related issues in medical and aesthetic industries is relatively low, which is not easy to attract the attention of scholars and journals. In addition, the tax-related issues in the medical and beauty industry are more industry-specific than other fiscal and taxation issues, and the universality of the research results is lower.