1. If it exceeds the prescribed business amount, the gym will pay VAT.

2. Taxpayers whose business value has increased to RMB 5 million for 65,438+02 consecutive months must be recognized as ordinary taxpayers. Gym belongs to the sports service of cultural and sports industry, and the general taxpayer tax rate is 6%, which can be deducted from the input tax.

3. If it does not reach 5 million yuan, it is a small-scale taxpayer, and the value-added tax is levied at the rate of 3%, and the input tax cannot be deducted. Small-scale taxpayers whose monthly sales do not exceed 30,000 yuan, or whose quarterly sales do not exceed 90,000 yuan, shall be exempted from value-added tax (and additional tax) and paid at a reduced rate of 3%.