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The factory provides direct supply from the source and supports customized production, rapid setup, dismantling, and reuse. It is widely applicable to scenarios such as temporary construction sites, outdoor offices, temporary accommodation, and scenic area support. 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Classification of Mobile Toilets","mobile-toilet-tax-classification","2026-09-22T04:37:43.917Z","2026-09-22T04:37:43.941Z","**The tax classification of mobile toilets mainly involves two aspects: the rental tax category and the tax classification code**. \n\n![](https:\u002F\u002Fcaijing-img.oss-cn-hangzhou.aliyuncs.com\u002Fgallery\u002Fimport_1788418377837_cjtz231v_ed06ec801f.jpg)\n\n### Rental Tax Category\nThe rental of mobile toilets falls under the 'operating lease' tax category. An operating lease refers to a leasing method where large-scale production enterprises or professional leasing companies provide equipment to units in need of using the equipment and charge rent. In the rental business of mobile toilets, the lessor provides the mobile toilets to the lessee for use, and the lessee pays the corresponding rent, which conforms to the definition and characteristics of an operating lease. This classification clarifies the tax category to which the mobile toilet rental business belongs, providing a basic basis for tax treatment. \n\n### Tax Classification Code\nThere are various viewpoints regarding the tax classification code for mobile toilets, mainly depending on the material and structural characteristics of the mobile toilets. \n- **One viewpoint**: The tax classification code is 1080409, the tax classification name is 'container', and the invoice item name is 'metal product' mobile toilet. In this case, the applicable tax rate for general taxpayers is 13%, and the collection rate for small-scale taxpayers is 3%. This classification may be based on the fact that mobile toilets have certain mobility and packaging characteristics similar to containers, and thus they are classified as containers for tax management. \n- **Another viewpoint**: Since mobile toilets combine the functionality of toilets with mobility, their tax classification code should be determined according to their main material and structural characteristics. If the main material is ceramic, the tax classification code may be the same as that of ceramic sanitary products, i.e., 108011001; if the main material is metal, the tax classification code may be similar to that of metal sanitary products, i.e., 109013101 (the specific code may vary depending on the type and use of the metal); if plastic components are included, the tax classification codes for these components should be declared separately according to the corresponding codes of plastic sanitary products, such as 107060109 or 107060111. This classification method is more detailed and precise, fully considering the impact of different materials of mobile toilets on tax classification, and helps to more accurately calculate taxes and conduct tax management.",false,{"id":219,"documentId":220,"name":221,"alternativeText":222,"caption":27,"focalPoint":27,"width":223,"height":223,"formats":224,"hash":243,"ext":131,"mime":134,"size":244,"url":245,"previewUrl":27,"provider":156,"provider_metadata":27,"createdAt":246,"updatedAt":246,"publishedAt":246},14954,"epvbtitl11luxs87hz60fj3c","import_1788418377837_cjtz231v_ed06ec801f.jpg","How Container Shops Energize Community Commerce, the New Golden 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