There are three forms of health clubs. The first is the gym in the hotel, which generally has a swimming pool, but it is small in size, expensive and not popular enough, mainly for hotel guests. The second is a membership gym for middle and high income groups, with advanced equipment, complete courses and strong coaching team, which is generally popular. The third type is the mass fitness club, which is relatively low in hardware and software, but very popular.

In order to cultivate a number of sports enterprises with scale advantages and a prosperous sports market. A series of preferential measures have been introduced for private capital to enter the sports industry.

Encourage private capital to invest in sports industry and sports enterprises, set up a limited liability company with a registered capital of less than 500,000 yuan, and allow its registered capital to be injected in stages within two years, with the first phase not less than half of the required registered capital. At the same time, for the income of qualified sports non-profit organizations, they can enjoy preferential policies related to corporate income tax.

Business tax shall be levied at a reduced rate of 3% for the business activities of sports fitness clubs and sports events officially announced by the state; The business activities of billiards and bowling are subject to business tax at the rate of 5%. Eligible advertising expenses incurred by an enterprise may be deducted in accordance with the provisions of the tax law.