Legal analysis: According to the current business tax rules, if your beauty salon's monthly turnover exceeds 5,000 yuan, you need to pay tax, and if your beauty salon's turnover is less than 5,000 yuan, you don't have to pay tax. However, it should be noted that the beauty salon owner must issue relevant certificates to explain the real operation and financial situation of the beauty salon.

Legal basis: Article 6 of the Provisional Regulations on the Administration of Tax Collection in People's Republic of China (PRC), a taxpayer engaged in production and operation, carrying out independent economic accounting and having been approved by the administrative department for industry and commerce to start business, shall apply to the local tax authorities for tax registration within 30 days from the date of obtaining the business license. Other units and individuals with tax obligations, except those that do not need to go through tax registration according to the provisions of the tax authorities, shall go through tax registration with the local tax authorities within 30 days from the date when they become legal taxpayers according to the provisions of tax laws and regulations.