Legal analysis: tax evasion also exists in gyms. Gym owners don't pay taxes on time, or take other ways to avoid taxes. The above behavior belongs to the gym tax evasion. Tax evasion refers to the illegal behavior of taxpayers who deliberately violate tax laws and regulations and evade paying taxes by means of deception or concealment. Tax evasion harms national interests and violates national laws. If the circumstances are serious, it constitutes a crime of tax evasion, which is a crime that undermines the socialist economic order. Those who constitute a crime of tax evasion should be punished according to law.

Legal basis: Article 201 of the Criminal Law of People's Republic of China (PRC). Taxpayers who make false tax returns or fail to make tax returns by deception or concealment, and evade paying a large amount of tax, accounting for more than 10% of the taxable amount, shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention and shall also be fined; If the amount is huge, accounting for more than 30% of the tax payable, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years and shall also be fined. If the withholding agent fails to pay or underpays the tax withheld or collected by the means listed in the preceding paragraph, and the amount is relatively large, it shall be punished in accordance with the provisions of the preceding paragraph. If the acts mentioned in the preceding two paragraphs are carried out many times without being dealt with, they shall be calculated according to the accumulated amount. Whoever commits the act mentioned in the first paragraph, after the tax authorities have issued a notice of recovery in accordance with the law, pays back the tax payable and the overdue fine, and is subject to administrative punishment, shall not be investigated for criminal responsibility; Except for those who have received criminal punishment for tax evasion within five years or have been given administrative punishment by tax authorities for more than two times.