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Why are there no papers on the tax-related medical and beauty industry?
1. Tax-related issues are sensitive and professional: The tax-related issues in the medical and beauty industry involve professional knowledge such as tax policies, laws and regulations, and have higher requirements for the author. At the same time, tax-related issues are often sensitive, involving business secrets of enterprises and law enforcement actions of tax authorities, and the author of the paper will face certain risks.

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.