Legal analysis: Taxable. Opening a studio belongs to a self-employed person and requires tax declaration to the tax authorities.

Legal basis: Article 2 of the Individual Income Tax Law of People's Republic of China (PRC) is subject to individual income tax: 1. Income from wages and salaries; 2. Income from remuneration for labor services; Three. Royalty income; 4. Income from interest, dividends and bonuses; 5. Property rental income; Six, People's Republic of China (PRC) and other income determined by the Ministry of Finance.