Generally speaking, fitness equipment such as treadmills in staff gyms, of course, has a service life of more than one fiscal year and should belong to fixed assets. The general taxpayer of value-added tax, when purchasing fitness equipment, immediately obtains the special invoice for value-added tax, and cannot deduct the input tax of value-added tax with the ticket, because it is purchased for the welfare of employees, and the input tax should be included in the procurement cost: borrow: fixed assets-fitness equipment.