Invoice Classification Code for Mobile Toilets

The invoice classification code for mobile toilets should be determined based on their material and structural characteristics. Common codes and their applicable situations are as follows:

I. General Code: Container Type (1080409)

If the overall structure of the mobile toilet conforms to the characteristics of a container (such as standardized dimensions, portability, metal frame, etc.), its tax classification code is usually 1080409, with the tax classification name being Container. The invoice item name can be labeled as Metal Products * Mobile Toilet. This code is applicable to mobile toilets with a metal frame as the main body and a container-like structure. In terms of tax rates, general taxpayers are subject to a 13% rate, while small-scale taxpayers are subject to a 3% collection rate.

II. Material-Oriented Codes: Require Separate Declaration

If a mobile toilet is composed of multiple materials, codes should be selected based on the main material or the material of its components:

1. Mainly Ceramic Material
   If the main functional components of the mobile toilet (such as the toilet bowl and sink) are made of ceramic material, its tax classification code may be the same as that of ceramic sanitary products, i.e., 108011001. This code is applicable when ceramic components account for a significant proportion. The names and specifications of the ceramic components should be clearly indicated on the invoice.

2. Mainly Metal Material
   If the main structure or core components of the mobile toilet are made of metal material (such as stainless steel frames and metal shells), its code may be similar to that of metal sanitary products, i.e., 109013101. The specific code may be adjusted according to the type of metal (such as stainless steel or aluminum alloy) and its use (such as structural parts or decorative parts), and further confirmation is required based on the actual material.

3. Containing Plastic Components
   If the mobile toilet contains plastic components (such as water tanks, pipes, and shells), corresponding codes should be selected based on the type of plastic. For example, general plastic components can be declared as 107060109, and engineering plastic components can be declared as 107060111. These codes should be filled in separately according to the material of the components to avoid general classification.

III. Operational Recommendations

When issuing invoices in practice, a comprehensive judgment should be made based on the design structure, material proportion, and requirements of the tax authorities of the mobile toilet. If it is difficult to classify clearly, it is recommended to consult the local tax authorities first or refer to the latest tax classification code table to ensure that the code is consistent with the actual characteristics of the product and avoid tax risks.