2. Taxpayers whose business value has increased to RMB 5 million for 65,438+02 consecutive months must be recognized as ordinary taxpayers. Gym belongs to the sports service of cultural and sports industry, and the general taxpayer tax rate is 6%, which can be deducted from the input tax.

3. If it does not reach 5 million yuan, it is a small-scale taxpayer, and the value-added tax is levied at the rate of 3%, and the input tax cannot be deducted. Small-scale taxpayers whose monthly sales do not exceed 30,000 yuan, or whose quarterly sales do not exceed 90,000 yuan, shall be exempted from value-added tax (and additional tax) and paid at a reduced rate of 3%.

1, small-scale taxpayer:

Small-scale taxpayers of value-added tax refer to taxpayers whose annual sales are lower than the prescribed standards, their accounting is not perfect, and they cannot submit relevant tax information in accordance with the regulations. The so-called imperfect accounting means that the taxable amount of output tax, input tax and value-added tax cannot be calculated correctly. Small-scale taxpayers who meet the requirements shall be identified by the tax authorities in accordance with the standards stipulated in the tax law. Small-scale taxpayers are taxpayers whose annual sales do not meet the above standards. In addition, individuals, non-enterprise units and enterprises that do not often engage in VAT taxable activities are also recognized as small-scale taxpayers. Small-scale taxpayers can become ordinary taxpayers after their applications are approved.

Small-scale taxpayers can collect value-added tax in a simple way, and their input tax cannot be deducted.

2. The basic formula of VAT:

The formula is: tax payable = output tax-input tax.

VAT calculation formula: sales excluding tax ×( 1+ tax rate) = sales including tax.

Sales excluding tax × tax rate = input tax payable