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The invoice item name is 'metal product' mobile toilet. The tax rate for general taxpayers is 13%, and the levy rate for small-scale taxpayers is 3%**. However, it should be noted that the code may vary depending on the material and structural characteristics, as detailed below:\n\n![](https:\u002F\u002Fcaijing-img.oss-cn-hangzhou.aliyuncs.com\u002Fgallery\u002Fimport_1788794712399_gas0ulsx_ca11f0e737.jpg)\n\n**If the main material is ceramic**, the tax classification code for mobile toilets may be the same as that for ceramic sanitary products, i.e., **108011001**. Ceramic mobile toilets typically have ceramic products as their core components, such as ceramic toilets and washbasins, and their tax classification should be consistent with that of ceramic sanitary products. This code is applicable to mobile toilets with ceramic as the main structural material, and the material information should be clearly indicated on the invoice.\n\n**If the main material is metal**, the tax classification code may be similar to that for metal sanitary products, i.e., **109013101**. Metal mobile toilets are commonly found in steel or aluminum alloy frames, paired with metal panels or accessories. The code should be adjusted according to the type of metal (such as stainless steel, aluminum alloy, etc.) and specific use. For example, stainless steel mobile toilets may be applicable to this code, but further confirmation is required based on the actual structure of the product.\n\n**If plastic components are included**, the tax classification codes for the relevant components should be declared according to the codes for plastic sanitary products, such as **107060109** or **107060111**. If there are plastic water tanks, plastic pipes, or plastic casings in mobile toilets, they should be declared separately. For example, a plastic water tank may be applicable to 107060109 (plastic water storage container), while a plastic casing may be applicable to 107060111 (other plastic products), depending on the function of the component.\n\nIn practical applications, the tax classification of mobile toilets should be determined based on their main material, structural characteristics, and use. If the main frame is metal, even if it contains a small amount of ceramic or plastic components, the container code (1080409) may still be preferred; if ceramic or plastic components dominate, the code corresponding to the material should be declared. 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