[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"categories:vi":3,"global_setting:vi":181,"api:\u002Farticles:vi:{\"sort\":\"id:desc\",\"pagination[withCount]\":false,\"filters[slug][$eq]\":\"tax-rate-for-mobile-toilet-rental\",\"pagination[page]\":1,\"pagination[pageSize]\":1,\"populate[cover]\":true,\"populate[category]\":true}":197,"blog-prev:vi:tax-rate-for-mobile-toilet-rental:2026-09-30T18:18:41.774Z":239,"blog-next:vi:tax-rate-for-mobile-toilet-rental:2026-09-30T18:18:41.774Z":243,"api:\u002Farticles:vi:{\"sort\":\"publishedAt:desc\",\"pagination[withCount]\":false,\"fields[0]\":\"title\",\"fields[1]\":\"slug\",\"fields[2]\":\"excerpt\",\"fields[3]\":\"publishedAt\",\"fields[4]\":\"createdAt\",\"populate[cover]\":true,\"filters[slug][$ne]\":\"tax-rate-for-mobile-toilet-rental\",\"pagination[page]\":1,\"pagination[pageSize]\":4}":252},{"data":4,"meta":176},[5,23,31,39,47,55,62,77,85,93,133],{"id":6,"documentId":7,"name":8,"slug":9,"description":10,"createdAt":11,"updatedAt":11,"publishedAt":12,"locale":13,"parent":14,"children":22,"cover":10},410,"jgl16pgiujilzypxh7w1dvsf","Nhà Container Có Thể Tháo Gỡ Và Bao Bì Bằng Phẳng","flat-pack-and-detachable-container-houses",null,"2026-08-31T14:39:51.955Z","2026-08-31T14:49:28.000Z","vi",{"id":15,"documentId":16,"name":17,"slug":18,"description":17,"createdAt":19,"updatedAt":20,"publishedAt":21,"locale":13},550,"r55sewcg5jmiwkpom4lipxas","Nhà Container","container","2026-08-31T14:34:58.099Z","2026-09-08T15:41:11.619Z","2026-09-08T15:41:12.186Z",[],{"id":24,"documentId":25,"name":26,"slug":27,"description":10,"createdAt":28,"updatedAt":28,"publishedAt":12,"locale":13,"parent":29,"children":30,"cover":10},412,"rgxh10ucmzziz0nsnhk2hoeq","Nhà container có thể gập lại và gấp gọn","foldable-folding-container-houses","2026-08-31T14:39:52.813Z",{"id":15,"documentId":16,"name":17,"slug":18,"description":17,"createdAt":19,"updatedAt":20,"publishedAt":21,"locale":13},[],{"id":32,"documentId":33,"name":34,"slug":35,"description":10,"createdAt":36,"updatedAt":36,"publishedAt":12,"locale":13,"parent":37,"children":38,"cover":10},414,"oc9q3a05evd1yqknsdqqnr7d","Nhà container có thể mở rộng","expandable-container-houses","2026-08-31T14:39:53.650Z",{"id":15,"documentId":16,"name":17,"slug":18,"description":17,"createdAt":19,"updatedAt":20,"publishedAt":21,"locale":13},[],{"id":40,"documentId":41,"name":42,"slug":43,"description":10,"createdAt":44,"updatedAt":44,"publishedAt":12,"locale":13,"parent":45,"children":46,"cover":10},416,"ovwz6cyf18poazkrojb8r4mm","Nhà hình Viên nang Vũ trụ & Cabin Táo","space-capsule-houses-apple-cabins","2026-08-31T14:39:54.517Z",{"id":15,"documentId":16,"name":17,"slug":18,"description":17,"createdAt":19,"updatedAt":20,"publishedAt":21,"locale":13},[],{"id":48,"documentId":49,"name":50,"slug":51,"description":10,"createdAt":52,"updatedAt":52,"publishedAt":12,"locale":13,"parent":53,"children":54,"cover":10},418,"fcg0r2nn01zvrruk7snqwji2","Nhà mô-đun & các ngôi nhà tiền chế khác","modular-homes-other-prefab-houses","2026-08-31T14:39:55.299Z",{"id":15,"documentId":16,"name":17,"slug":18,"description":17,"createdAt":19,"updatedAt":20,"publishedAt":21,"locale":13},[],{"id":56,"documentId":57,"name":34,"slug":58,"description":10,"createdAt":59,"updatedAt":59,"publishedAt":12,"locale":13,"parent":60,"children":61,"cover":10},420,"tjabq1gzspxnzftyarxqh5m6","iso-shipping-storage-containers","2026-08-31T14:39:56.130Z",{"id":15,"documentId":16,"name":17,"slug":18,"description":17,"createdAt":19,"updatedAt":20,"publishedAt":21,"locale":13},[],{"id":63,"documentId":64,"name":65,"slug":66,"description":10,"createdAt":67,"updatedAt":67,"publishedAt":12,"locale":13,"parent":68,"children":76,"cover":10},422,"czl0ibqkzm8vygbfe5qpo2l1","Bồn cầu di động bằng nhựa HDPE","hdpe-plastic-portable-toilets","2026-08-31T14:39:56.915Z",{"id":69,"documentId":70,"name":71,"slug":72,"description":71,"createdAt":73,"updatedAt":74,"publishedAt":75,"locale":13},478,"fu8tuiis68jmi0i5iokdq06e","Nhà vệ sinh di động","mobile-toilet","2026-08-31T14:34:59.884Z","2026-08-31T14:47:44.216Z","2026-08-31T14:47:44.742Z",[],{"id":78,"documentId":79,"name":80,"slug":81,"description":10,"createdAt":82,"updatedAt":82,"publishedAt":12,"locale":13,"parent":83,"children":84,"cover":10},424,"tec69y18rtmmv2tp4tb3y703","Nhà vệ sinh di động có kết cấu hàn","welded-structure-mobile-toilets","2026-08-31T14:39:58.139Z",{"id":69,"documentId":70,"name":71,"slug":72,"description":71,"createdAt":73,"updatedAt":74,"publishedAt":75,"locale":13},[],{"id":86,"documentId":87,"name":88,"slug":89,"description":10,"createdAt":90,"updatedAt":90,"publishedAt":12,"locale":13,"parent":91,"children":92,"cover":10},426,"mllynk5uc89sod5c8ndiqd7j","Nhà vệ sinh di động dạng tấm Sandwich","sandwich-panel-portable-toilets","2026-08-31T14:39:58.986Z",{"id":69,"documentId":70,"name":71,"slug":72,"description":71,"createdAt":73,"updatedAt":74,"publishedAt":75,"locale":13},[],{"id":69,"documentId":70,"name":71,"slug":72,"description":71,"createdAt":73,"updatedAt":74,"publishedAt":75,"locale":13,"parent":10,"children":94,"cover":98},[95,96,97],{"id":63,"documentId":64,"name":65,"slug":66,"description":10,"createdAt":67,"updatedAt":67,"publishedAt":12,"locale":13},{"id":78,"documentId":79,"name":80,"slug":81,"description":10,"createdAt":82,"updatedAt":82,"publishedAt":12,"locale":13},{"id":86,"documentId":87,"name":88,"slug":89,"description":10,"createdAt":90,"updatedAt":90,"publishedAt":12,"locale":13},{"id":99,"documentId":100,"name":101,"alternativeText":10,"caption":10,"focalPoint":10,"width":102,"height":102,"formats":103,"hash":127,"ext":105,"mime":108,"size":128,"url":129,"previewUrl":10,"provider":130,"provider_metadata":10,"createdAt":131,"updatedAt":131,"publishedAt":132},1225,"e8w1zqavtqaq3afulj8t4efj","H5a0c7cf6b7bb438da832dfc28e6b87c0X.jpg",800,{"small":104,"medium":113,"thumbnail":120},{"ext":105,"url":106,"hash":107,"mime":108,"name":109,"path":10,"size":110,"width":111,"height":111,"sizeInBytes":112},".jpg","https:\u002F\u002Fcaijing-img.oss-cn-hangzhou.aliyuncs.com\u002Fsmall_H5a0c7cf6b7bb438da832dfc28e6b87c0_X_3056827851.jpg","small_H5a0c7cf6b7bb438da832dfc28e6b87c0_X_3056827851","image\u002Fjpeg","small_H5a0c7cf6b7bb438da832dfc28e6b87c0X.jpg",23.63,500,23630,{"ext":105,"url":114,"hash":115,"mime":108,"name":116,"path":10,"size":117,"width":118,"height":118,"sizeInBytes":119},"https:\u002F\u002Fcaijing-img.oss-cn-hangzhou.aliyuncs.com\u002Fmedium_H5a0c7cf6b7bb438da832dfc28e6b87c0_X_3056827851.jpg","medium_H5a0c7cf6b7bb438da832dfc28e6b87c0_X_3056827851","medium_H5a0c7cf6b7bb438da832dfc28e6b87c0X.jpg",42.65,750,42649,{"ext":105,"url":121,"hash":122,"mime":108,"name":123,"path":10,"size":124,"width":125,"height":125,"sizeInBytes":126},"https:\u002F\u002Fcaijing-img.oss-cn-hangzhou.aliyuncs.com\u002Fthumbnail_H5a0c7cf6b7bb438da832dfc28e6b87c0_X_3056827851.jpg","thumbnail_H5a0c7cf6b7bb438da832dfc28e6b87c0_X_3056827851","thumbnail_H5a0c7cf6b7bb438da832dfc28e6b87c0X.jpg",4.19,156,4188,"H5a0c7cf6b7bb438da832dfc28e6b87c0_X_3056827851",43.48,"https:\u002F\u002Fcaijing-img.oss-cn-hangzhou.aliyuncs.com\u002FH5a0c7cf6b7bb438da832dfc28e6b87c0_X_3056827851.jpg","strapi-provider-upload-aliyun-oss","2026-08-23T12:40:07.717Z","2026-08-23T12:40:07.718Z",{"id":15,"documentId":16,"name":17,"slug":18,"description":17,"createdAt":19,"updatedAt":20,"publishedAt":21,"locale":13,"parent":10,"children":134,"cover":141},[135,136,137,138,139,140],{"id":6,"documentId":7,"name":8,"slug":9,"description":10,"createdAt":11,"updatedAt":11,"publishedAt":12,"locale":13},{"id":24,"documentId":25,"name":26,"slug":27,"description":10,"createdAt":28,"updatedAt":28,"publishedAt":12,"locale":13},{"id":32,"documentId":33,"name":34,"slug":35,"description":10,"createdAt":36,"updatedAt":36,"publishedAt":12,"locale":13},{"id":40,"documentId":41,"name":42,"slug":43,"description":10,"createdAt":44,"updatedAt":44,"publishedAt":12,"locale":13},{"id":48,"documentId":49,"name":50,"slug":51,"description":10,"createdAt":52,"updatedAt":52,"publishedAt":12,"locale":13},{"id":56,"documentId":57,"name":34,"slug":58,"description":10,"createdAt":59,"updatedAt":59,"publishedAt":12,"locale":13},{"id":142,"documentId":143,"name":144,"alternativeText":10,"caption":10,"focalPoint":10,"width":145,"height":145,"formats":146,"hash":172,"ext":105,"mime":108,"size":173,"url":174,"previewUrl":10,"provider":130,"provider_metadata":10,"createdAt":175,"updatedAt":175,"publishedAt":175},1223,"ammcra78h5i6ts27xrts3se5","He0540c3d9e0c47829bceb8aad3dcc0ccY.jpg",1920,{"large":147,"small":154,"medium":160,"thumbnail":166},{"ext":105,"url":148,"hash":149,"mime":108,"name":150,"path":10,"size":151,"width":152,"height":152,"sizeInBytes":153},"https:\u002F\u002Fcaijing-img.oss-cn-hangzhou.aliyuncs.com\u002Flarge_He0540c3d9e0c47829bceb8aad3dcc0cc_Y_86c1fb2a61.jpg","large_He0540c3d9e0c47829bceb8aad3dcc0cc_Y_86c1fb2a61","large_He0540c3d9e0c47829bceb8aad3dcc0ccY.jpg",215.13,1000,215132,{"ext":105,"url":155,"hash":156,"mime":108,"name":157,"path":10,"size":158,"width":111,"height":111,"sizeInBytes":159},"https:\u002F\u002Fcaijing-img.oss-cn-hangzhou.aliyuncs.com\u002Fsmall_He0540c3d9e0c47829bceb8aad3dcc0cc_Y_86c1fb2a61.jpg","small_He0540c3d9e0c47829bceb8aad3dcc0cc_Y_86c1fb2a61","small_He0540c3d9e0c47829bceb8aad3dcc0ccY.jpg",64.11,64109,{"ext":105,"url":161,"hash":162,"mime":108,"name":163,"path":10,"size":164,"width":118,"height":118,"sizeInBytes":165},"https:\u002F\u002Fcaijing-img.oss-cn-hangzhou.aliyuncs.com\u002Fmedium_He0540c3d9e0c47829bceb8aad3dcc0cc_Y_86c1fb2a61.jpg","medium_He0540c3d9e0c47829bceb8aad3dcc0cc_Y_86c1fb2a61","medium_He0540c3d9e0c47829bceb8aad3dcc0ccY.jpg",131.27,131270,{"ext":105,"url":167,"hash":168,"mime":108,"name":169,"path":10,"size":170,"width":125,"height":125,"sizeInBytes":171},"https:\u002F\u002Fcaijing-img.oss-cn-hangzhou.aliyuncs.com\u002Fthumbnail_He0540c3d9e0c47829bceb8aad3dcc0cc_Y_86c1fb2a61.jpg","thumbnail_He0540c3d9e0c47829bceb8aad3dcc0cc_Y_86c1fb2a61","thumbnail_He0540c3d9e0c47829bceb8aad3dcc0ccY.jpg",7.14,7138,"He0540c3d9e0c47829bceb8aad3dcc0cc_Y_86c1fb2a61",592.01,"https:\u002F\u002Fcaijing-img.oss-cn-hangzhou.aliyuncs.com\u002FHe0540c3d9e0c47829bceb8aad3dcc0cc_Y_86c1fb2a61.jpg","2026-08-23T08:54:19.423Z",{"pagination":177},{"page":178,"pageSize":179,"pageCount":178,"total":180},1,100,11,{"data":182,"meta":196},{"id":183,"documentId":184,"siteName":185,"siteTitle":186,"siteDescription":187,"email":188,"phone":189,"whatsapp":190,"createdAt":191,"updatedAt":192,"publishedAt":193,"locale":13,"address":194,"siteKeywords":195},47,"oa8f3tu3m17iipzazrxrmufk","Nghi Hàng Xuyên Biên","Nhà máy sản xuất nhà tiền chế Yihang _ Nhà container _ Nhà vệ sinh di động _ Nhà lắp ghép nhanh","Nhà tiền chế Yihang là nhà máy sản xuất chuyên nghiệp nhà tiền chế trọn gói, chuyên sản xuất nhà container, nhà container lắp ghép, nhà vệ sinh di động. Nhà máy cung cấp trực tiếp từ nguồn gốc, hỗ trợ sản xuất theo yêu cầu, lắp đặt nhanh chóng, tháo lắp tái sử dụng, ứng dụng rộng rãi trong các công trình xây dựng tạm, văn phòng ngoài trời, nhà ở tạm thời, các khu du lịch, chất lượng đảm bảo, tiến độ nhanh chóng, nhận sản xuất theo yêu cầu các công trình nhà tiền chế trong và ngoài nước.","xianglele@ehang-cross.com","+8619092593611 ","8619092593611 ","2026-08-17T15:42:51.402Z","2026-09-21T15:23:32.374Z","2026-09-21T15:23:32.427Z","Zhejiang, China","Nhà Xưởng nhà tiền chế Yihang, nhà container, nhà vệ sinh di động, nhà lắp ghép nhanh",{},{"data":198,"meta":237},[199],{"id":200,"documentId":201,"title":202,"slug":203,"excerpt":10,"createdAt":204,"updatedAt":204,"publishedAt":205,"locale":206,"content":207,"seo_title":10,"seo_description":10,"seo_keywords":10,"isRecommend":208,"cover":209,"category":10},745516,"i39mtwa0fu0wgqjp4nr5wng1","Tax Rate for Mobile Toilet Rental","tax-rate-for-mobile-toilet-rental","2026-09-30T18:18:41.751Z","2026-09-30T18:18:41.774Z","en","**The tax rate for mobile toilet rental varies depending on the type of tax, taxpayer status, and local policies, as detailed below**:\n\n![](https:\u002F\u002Fcaijing-img.oss-cn-hangzhou.aliyuncs.com\u002Fgallery\u002Fimport_1788802026056_kqemx478_f6c2fa6da1.jpg)\n\n### Value-Added Tax (VAT)\nIf the operational lease of mobile toilets is classified as providing tangible movable property rental services, the VAT rate for general taxpayers is typically **13%**, but in some regions or under specific circumstances, rates of **6%** (e.g., transitional policies during the VAT reform) or **17%** (initial policies during the VAT reform) may apply. For small-scale taxpayers, the levy rate is generally **5%** (excluding tax incentives), and in regions undergoing VAT reform, a rate of **3%** may apply. **The specific tax rate should be based on the latest local policies**, and it is advisable to verify the documents issued by the tax authorities.\n\n### Property Tax\nIf mobile toilets are classified as 'real estate' and the lessor holds the property rights, property tax must be paid at **12%** of the rental income. However, there is controversy over whether mobile toilets fall within the traditional scope of real estate, and **the interpretation of local tax authorities should prevail**. For example, some regions may exclude movable, non-fixed structures from the scope of property tax.\n\n### Personal Income Tax\nIf the lessor is an individual, rental income is classified as 'business income' and is subject to a **progressive tax rate ranging from 5% to 35%**, with the specific rate determined by the taxable income amount. If classified as 'property rental income', personal income tax is generally calculated at a **20%** rate. **The actual applicable tax rate depends on the nature of the income and the determination of the tax authorities**.\n\n### Stamp Duty\nBoth the lessor and lessee are required to pay stamp duty at **0.1%** of the contract amount, i.e., rental amount × 0.1%. **Regardless of the contract duration, stamp duty must be paid in a lump sum**.\n\n### Corporate Income Tax\nIf the lessor is a company, rental income must be included in the company's taxable income and is subject to corporate income tax at a **25%** rate (with preferential rates possibly applying to high-tech enterprises, etc.). **Attention should be paid to cost deductions and tax incentives**.\n\n### Business Tax (in regions not implementing VAT reform)\nIn regions that have not implemented the VAT reform, the rental of tangible assets (including equipment rental) falls under the scope of business tax, with a tax rate of **5%**. However, the number of such regions is gradually decreasing, and **the actual local policies should prevail**.\n\n**Operational Advice**: The tax treatment of mobile toilet rental should be comprehensively evaluated based on the type of tax, taxpayer status, and local policies. **It is advisable for both the lessor and lessee to consult local tax authorities or professional lawyers before signing the contract** to clarify the tax rate and tax obligations and avoid tax risks.",false,{"id":210,"documentId":211,"name":212,"alternativeText":213,"caption":10,"focalPoint":10,"width":102,"height":102,"formats":214,"hash":233,"ext":105,"mime":108,"size":234,"url":235,"previewUrl":10,"provider":130,"provider_metadata":10,"createdAt":236,"updatedAt":236,"publishedAt":236},13987,"e388p1a4ik7yimvtxr7zas2p","import_1788802026056_kqemx478_f6c2fa6da1.jpg","Zhenjiang Container House",{"small":215,"medium":221,"thumbnail":227},{"ext":105,"url":216,"hash":217,"mime":108,"name":218,"path":10,"size":219,"width":111,"height":111,"sizeInBytes":220},"https:\u002F\u002Fcaijing-img.oss-cn-hangzhou.aliyuncs.com\u002Fsmall_import_1788802026056_kqemx478_f6c2fa6da1_de43d078c9.jpg","small_import_1788802026056_kqemx478_f6c2fa6da1_de43d078c9","small_import_1788802026056_kqemx478_f6c2fa6da1.jpg",16.08,16082,{"ext":105,"url":222,"hash":223,"mime":108,"name":224,"path":10,"size":225,"width":118,"height":118,"sizeInBytes":226},"https:\u002F\u002Fcaijing-img.oss-cn-hangzhou.aliyuncs.com\u002Fmedium_import_1788802026056_kqemx478_f6c2fa6da1_de43d078c9.jpg","medium_import_1788802026056_kqemx478_f6c2fa6da1_de43d078c9","medium_import_1788802026056_kqemx478_f6c2fa6da1.jpg",30.12,30123,{"ext":105,"url":228,"hash":229,"mime":108,"name":230,"path":10,"size":231,"width":125,"height":125,"sizeInBytes":232},"https:\u002F\u002Fcaijing-img.oss-cn-hangzhou.aliyuncs.com\u002Fthumbnail_import_1788802026056_kqemx478_f6c2fa6da1_de43d078c9.jpg","thumbnail_import_1788802026056_kqemx478_f6c2fa6da1_de43d078c9","thumbnail_import_1788802026056_kqemx478_f6c2fa6da1.jpg",2.74,2736,"import_1788802026056_kqemx478_f6c2fa6da1_de43d078c9",31.47,"https:\u002F\u002Fcaijing-img.oss-cn-hangzhou.aliyuncs.com\u002Fimport_1788802026056_kqemx478_f6c2fa6da1_de43d078c9.jpg","2026-09-10T05:07:18.060Z",{"pagination":238},{"page":178,"pageSize":178},{"data":240,"meta":241},[],{"pagination":242},{"page":178,"pageSize":178},{"data":244,"meta":250},[245],{"id":246,"documentId":247,"slug":248,"title":249},20778,"x68lya7xsp4oqhbhnhosnypa","xining-container-house-unit-prices","Đơn giá nhà container tại Xining",{"pagination":251},{"page":178,"pageSize":178},{"data":253,"meta":386},[254,285,321,356],{"id":246,"documentId":247,"title":249,"slug":248,"excerpt":10,"publishedAt":255,"createdAt":256,"cover":257},"2026-09-13T16:35:13.183Z","2026-09-13T16:35:13.161Z",{"id":258,"documentId":259,"name":260,"alternativeText":261,"caption":10,"focalPoint":10,"width":102,"height":102,"formats":262,"hash":281,"ext":105,"mime":108,"size":282,"url":283,"previewUrl":10,"provider":130,"provider_metadata":10,"createdAt":284,"updatedAt":284,"publishedAt":284},22021,"p03ed0yystyv2nelxabk9x12","import_1788378468007_k79wz9n6_b5269cb90e.jpg","Xining Container House Unit 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