A Study on Legal Policy of Levying Value-added Tax on Cosmetic Surgery Procedures in Taiwan
Medical Beauty is a folk name of Cosmetic Medicine, a type of Medicine, in Taiwan. As Cosmetology Medical Institutions wildly expand in recent years, unfortunately, not only the specialist system has not been established, even the surgery quality requisitions, physicians’ qualifications and whether to impose Value-added Tax or not, all of the criterions are a mess. This article intends to elaborate and analyze the purpose of Value-added Tax collection and Exemptions from Legal and Politics both aspects. Also, redefine the meaning of medical treatment and discriminate different types of Cosmetic Surgery. Finally this article will try to establish a reasonable taxation model for Taiwan towards non-therapeutic cosmetic medical treatments after contrasting between American, South Korean and Japanese Policy of Levying Value-added Tax on Cosmetic Surgery Procedures.