Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on the implementation period of tax and fee policies to support epidemic prevention and control (Announcement No.28 of the Ministry of Finance and State Taxation Administration of The People's Republic of China in 2020), sports services provided during the epidemic period are exempt from VAT, and gym enterprises can apply for this policy support!

From June 65438+1 October1day in 2020 to February 3 1 day in 2020, taxpayers' income from providing living services shall be exempted from value-added tax.

The specific scope of life service and express delivery service shall refer to Notes on Sales Service, Intangible Assets and Real Estate (Caishui [2016] No.36). Life service refers to all kinds of service activities to meet the daily needs of urban and rural residents. Including cultural and sports services, education and medical services, tourism and entertainment services, catering and accommodation services, residents' daily services and other life services.