Against the backdrop of Healthy China, the development scale of China's sports industry continues to expand, the overall volume of the sports health service industry increases rapidly, and the structure of industrial development is further deepened. Taking the preferential tax policies of the sports health service industry as the research object, this paper analyzes the developmental status of preferential tax policies of the sports health service industry in China. The preferential policies for sports industry tax are not wide enough, the preferential policies for tax are not detailed enough, and it is difficult to operate and implement. Then, further reasonable suggestions for optimization are put forward, aiming to enrich the theoretical research related to the sports industry, provide some guidance for improving the industry's preferential tax policies, and ultimately help its sustainable development.