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Common scenarios are as follows**:  \n\n![](https:\u002F\u002Fcaijing-img.oss-cn-hangzhou.aliyuncs.com\u002Fgallery\u002Fimport_1788446240017_5yb97wj3_4fa4ede210.jpg)\n\nIf the main materials and structural characteristics of the mobile toilet fall under the 'container' category, its tax classification code is **1080409**, with the tax classification name being **container** and the invoicing product name being **metal products*mobile toilet**. This code is typically applicable to toilet facilities with a metal frame as the main structure and mobility features. The applicable tax rate for general taxpayers is **13%**, and the levy rate for small-scale taxpayers is **3%**.  \n\nIf the main material of the mobile toilet is **ceramic**, its tax classification code may be the same as that for ceramic sanitary products, i.e., **108011001**. This code is applicable to mobile toilets primarily made of ceramic materials (such as ceramic toilets and washbasins). The applicability of this code should be judged based on the proportion of ceramic components in the overall structure.  \n\nIf the main material of the mobile toilet is **metal** (non-container type), its tax classification code may be similar to that for metal sanitary products, such as **109013101**. The specific code should be further subdivided based on the type of metal (e.g., stainless steel, aluminum alloy) and its intended use. For example, different sub-codes may apply to metal brackets and metal casings.  \n\nIf the mobile toilet includes **plastic components** (such as plastic water tanks and plastic partitions), the tax classification codes for these components should be declared according to the corresponding codes for plastic sanitary products. Common codes include **107060109** (plastic sanitary equipment fittings) or **107060111** (other plastic sanitary equipment). The appropriate code should be selected based on the function of the component.  \n\n**Notes**:  \n1. The determination of the tax code should be based on the **actual materials and structure** of the mobile toilet. If there are multiple materials mixed, corresponding codes should be declared separately or classified according to the main material.  \n2. There may be slight differences in the applicability of codes among tax departments in different regions. It is recommended to consult local policies or tax authorities for confirmation.  \n3. 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