Tax Classification Code for Mobile Toilets

The tax classification code for mobile toilets should be determined based on their primary materials and structural characteristics. Common scenarios are as follows:

If the mobile toilet is primarily made of metal, its tax classification code is usually 1080409, with the invoice item name being 'Metal Products Mobile Toilet'. This code applies to mobile toilets with metal frames or shells as the main body. The applicable tax rate for general taxpayers is 13%, and the levy rate for small-scale taxpayers is 3%.

If the mobile toilet is primarily made of ceramic, its tax classification code may be the same as that for ceramic sanitary products, i.e., 108011001. This code applies to mobile toilets with ceramic materials as the core components (such as ceramic toilets and washbasins). It should be noted that ceramic components must dominate the overall material composition.

If the mobile toilet is primarily made of metal and its structural characteristics align with those of metal sanitary products (such as a metal frame paired with a metal toilet), its tax classification code may be similar to 109013101. However, it should be noted that the specific code may vary depending on the type of metal (such as stainless steel or aluminum alloy) and its intended use (such as public toilets or temporary facilities). Further confirmation is required based on the actual material and function.

If the mobile toilet includes plastic components (such as plastic shells or water tanks), the tax classification codes for these components must be declared separately. For example, a plastic shell may be classified under code 107060109 (Other Plastic Products), and a plastic water tank may be classified under code 107060111 (Plastic Water Storage Containers). In this case, the overall code for the mobile toilet should be determined based on the primary material, while the plastic components should be declared according to their actual material classification codes.

Notes:

1. The selection of the tax classification code should be based on the primary material and core structure of the mobile toilet to avoid errors caused by unclear material proportions or functional descriptions.
2. When issuing invoices, it is recommended to refer to the product manual or test report to clarify the material composition and structural characteristics. If necessary, consult the tax authorities or professional institutions to confirm the accuracy of the code.
3. If the mobile toilet is made of mixed materials (such as a metal frame + ceramic toilet + plastic shell), the codes should be declared separately based on the material of each component, or the code for the primary material should be used as the main code, with notes explaining the other materials.