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Details are as follows:\n\n![](https:\u002F\u002Fcaijing-img.oss-cn-hangzhou.aliyuncs.com\u002Fgallery\u002Fimport_1788392927026_iqykn92z_eaaef57688.jpg)\n\n**1. General Code Reference**  \nIf outdoor mobile toilets are classified as 'container' type equipment, their tax classification code is typically **1080409**, with the invoice item name being 'Metal Products*Mobile Toilets'. Under this code, the applicable tax rate for general taxpayers is 13%, and the levy rate for small-scale taxpayers is 3%. This code applies to toilet facilities with a metal frame as the main structure and overall mobility, emphasizing their portability and structural integrity.\n\n**2. Code Differentiation Due to Material Differences**  \nDepending on the primary material of the mobile toilet, the tax classification code may vary:  \n- **Ceramic Materials**: If the main body or core components (such as toilets and sinks) of the toilet are made of ceramic, the code may be consistent with ceramic sanitary products, i.e., **108011001**. This code applies to extended scenarios of traditional ceramic sanitary equipment.  \n- **Metal Materials**: If the frame, shell, or internal piping of the toilet are primarily made of metal (such as stainless steel or aluminum alloy), the code may refer to metal sanitary products, such as **109013101**. The specific code needs to be further refined based on the type of metal (such as iron or aluminum) and its use (such as structural support or decoration).  \n- **Plastic Components**: If the toilet includes components made of plastic (such as water tanks or partitions), it should be declared according to the codes for plastic sanitary products, for example, **107060109** (plastic sanitary ware) or **107060111** (other plastic products). These codes need to be declared separately to ensure that each component corresponds to the correct classification.\n\n**3. Practical Suggestions**  \nSince the determination of tax classification codes requires a comprehensive consideration of materials, structure, function, and interpretations by tax authorities, **enterprises should prioritize consulting local tax authorities or professional tax advisors in actual operations**. For example, if a mobile toilet uses composite materials (such as a metal frame + ceramic toilet + plastic water tank), different codes may need to be declared separately, or it may be classified as 'other metal pressure vessels' or 'other metal products' based on its main function. Additionally, tax policies may vary by region or change over time, so authoritative guidance can help avoid tax risks caused by incorrect coding.",false,{"id":219,"documentId":220,"name":221,"alternativeText":222,"caption":27,"focalPoint":27,"width":128,"height":128,"formats":223,"hash":242,"ext":131,"mime":134,"size":243,"url":244,"previewUrl":27,"provider":156,"provider_metadata":27,"createdAt":245,"updatedAt":245,"publishedAt":246},13989,"jukkccr0bhrhi1ro0zl27vgf","import_1788392927026_iqykn92z_eaaef57688.jpg","Taizhou Container House Construction 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