Legal analysis: 1. Taxable. Opening a studio belongs to a self-employed person, and it is necessary to file tax returns with the tax authorities. Generally speaking, individual studios need to pay value-added tax, additional tax and personal income tax.

2. Personal studios (self-employed or independent) have two special tax knowledge: no need to pay enterprise income tax; Personal income tax can be approved and collected (individual studios (sole proprietorship enterprises) need to pay personal income tax according to "operating income". ) specific analysis of the specific situation.

Legal basis: Enterprise Income Tax Law of the People's Republic of China Article 1 Within the territory of the People's Republic of China, enterprises and other income-earning organizations (hereinafter referred to as enterprises) are taxpayers of enterprise income tax and shall pay enterprise income tax in accordance with the provisions of this Law.