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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. With reliable quality and efficient construction period, it undertakes various domestic and international prefabricated housing customization projects.","xianglele@ehang-cross.com","+8619092593611 ","8619092593611 ","2026-03-13T16:41:26.086Z","2026-09-21T15:22:58.082Z","2026-09-21T15:22:58.144Z","en","Zhejiang, China","Yihang Prefabricated Housing Factory, Container House, Mobile Toilet House, Quick-assembly Box Simple House",{},{"data":21,"meta":202},[22,40,49,58,67,76,85,101,110,119,159],{"id":23,"documentId":24,"name":25,"slug":26,"description":27,"createdAt":28,"updatedAt":29,"publishedAt":30,"locale":16,"parent":31,"children":39,"cover":27},360,"jgl16pgiujilzypxh7w1dvsf","flat-pack and detachable container 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Tax for Mobile Toilet Construction","value-added-tax-for-mobile-toilets-construction","2026-10-09T17:19:44.422Z","2026-10-09T17:19:44.448Z","**The value-added tax (VAT) treatment of mobile toilets should be determined based on their specific uses and business scenarios. The key points are as follows**:\n\n![](https:\u002F\u002Fcaijing-img.oss-cn-hangzhou.aliyuncs.com\u002Fgallery\u002Fimport_1788400130675_dn80wvzr_9242943d42.jpg)\n\n**I. Conditions for Deducting Input VAT**\nIf mobile toilets are used for production and business activities (such as temporary facilities on construction sites or corporate supporting facilities) and a legitimate VAT special invoice is obtained, their input VAT can be deducted. However, the following conditions must be met:\n1. **Compliance of Use**: They must be used for VAT-taxable projects and **not for non-VAT-taxable projects, collective welfare, or personal consumption**. For example, mobile toilets provided for employee dormitories as part of collective welfare are not eligible for input VAT deduction.\n2. **Legitimacy of Documentation**: A VAT special invoice or other legitimate deduction vouchers must be obtained. Without compliant invoices, input VAT cannot be deducted even if the toilets are used for production and business activities.\n3. **Exclusion of Special Items**: According to Article 27 of Document Caishui [2016] No. 36, **real estate or facilities exclusively used for collective welfare** (such as independently constructed restroom areas for employees) are not eligible for input VAT deduction. If a mobile toilet is an independent structure used solely for collective welfare, it must be handled in accordance with this regulation.\n\n**II. VAT Rates for Leasing Mobile Toilets**\nIf a company uses mobile toilets through leasing, VAT must be paid based on the leasing service:\n1. **General Taxpayers**: For providing tangible movable property leasing services (such as leasing movable toilet equipment), the tax rate is **13%**.\n2. **Small-Scale Taxpayers**: The simplified tax calculation method applies, with a levy rate of **5%** (which may be adjusted to 1% during tax incentive periods). If the monthly sales do not exceed RMB 100,000 (or RMB 300,000 for quarterly sales), VAT exemption may apply.\n\n**III. Key Considerations**\n1. **Differentiation of Use**: The actual use of mobile toilets must be clarified. For example, if a temporary toilet on a construction site serves a construction project (a VAT-taxable project), input VAT can be deducted; if it is used in an employee living area (collective welfare), deduction is not allowed.\n2. **Tax Compliance**: Complete documentation (such as invoices and contracts) must be retained, and business reality must align with tax treatment. If the use changes (e.g., from production and business to collective welfare), the deducted input VAT must be transferred out in the month of the change.\n3. **Policy Updates**: VAT policies may be adjusted. It is advisable to confirm operational details by referring to interpretations from local tax authorities or the latest documents (such as Document Caishui [2016] No. 36).\n\n**Summary**: The VAT treatment of mobile toilets should center on their use, taking into account the business scenario (self-construction, leasing, or purchase) and the taxpayer's identity. Strict compliance with tax laws and documentation requirements is essential, and consulting tax authorities is recommended to mitigate risks when necessary.",false,{"id":219,"documentId":220,"name":221,"alternativeText":222,"caption":27,"focalPoint":27,"width":223,"height":223,"formats":224,"hash":237,"ext":131,"mime":134,"size":238,"url":239,"previewUrl":27,"provider":156,"provider_metadata":27,"createdAt":240,"updatedAt":240,"publishedAt":240},15316,"it47tv80vzmj394vm3tw0h8k","import_1788400130675_dn80wvzr_9242943d42.jpg","Building Vibrant Living Circles: Mobile Container Shops Launch Self-Service Community 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Mobile Toilet Cleaner",{"pagination":251},{"page":204,"pageSize":204},{"data":253,"meta":259},[254],{"id":255,"documentId":256,"slug":257,"title":258},985143,"vi7tx4uoi5k50mrtasaz019q","weifang-rental-sale-mobile-toilets","Weifang Rental and Sale of Mobile Toilets",{"pagination":260},{"page":204,"pageSize":204},{"data":262,"meta":404},[263,301,333,368],{"id":264,"documentId":265,"title":266,"slug":267,"excerpt":27,"publishedAt":268,"createdAt":269,"cover":270},1157326,"l0bn05o9gs28sxeih4ebu38x","Gaochun Mobile Restroom Toilet","gaochun-mobile-restroom-toilet","2026-10-21T18:28:09.304Z","2026-10-21T18:28:09.281Z",{"id":271,"documentId":272,"name":273,"alternativeText":274,"caption":27,"focalPoint":27,"width":275,"height":275,"formats":276,"hash":297,"ext":278,"mime":281,"size":298,"url":299,"previewUrl":27,"provider":156,"provider_metadata":27,"createdAt":300,"updatedAt":300,"publishedAt":300},14282,"gcbywnslbxw6pb8l4e5uttcx","import_1788418257862_jke3ih0q_bd49a6da9b.png","Have You Ever 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