Fujian Provincial Local Taxation Bureau # # # Paging # # According to the relevant provisions of business tax, service industry refers to the business of providing services to the society by using equipment, tools, facilities, information or skills; Sports industry refers to the business of holding various sports competitions and providing places for sports activities; Entertainment industry refers to the business of providing places and services for entertainment activities. According to the relevant provisions of business tax and the relevant laws and regulations of the State Administration of Taxation, the principles of distinguishing the three are as follows: First, the leasing industry that provides venues for sports competitions or sports activities by leasing should levy business tax. The second is to participate in the listening, watching and browsing of an activity as an audience, which belongs to the taxation scope of the cultural and sports industry; The behavior of individuals participating in activities with self-entertainment as the main purpose belongs to the scope of entertainment tax. Third, because the relevant provisions of the current business tax strictly limit the scope of taxation of the entertainment industry, it is listed in the form of positive listing, so it is not listed, that is, the purpose is in line with "taking part in an activity in person with self-entertainment as the main purpose", and the business tax is not levied according to the entertainment industry, but according to the service industry. To sum up, the gym tax in this case can be handled according to the above principles according to the specific business form and scope.