Take a look.
People's Republic of China (PRC) State Taxation Administration of The People's Republic of China's Notice on Adjusting the Business Tax Rate of Some Entertainment Industries (Caishui [20065438+0] No.73) and Notice on Defining the Scope of Adjusting the Business Tax Rate of Entertainment Industries (Caishui [20065438+0] No.65438+045) stipulate that tennis, squash, sailing, bumper boats, rock climbing, drifting and so on are prohibited.