The tax classification code recommended by the intelligent coding of irrigation fee billing system is other life services. What other modern services are the approved VAT collection items?

You should choose other modern services.

3049900000000000 Other modern service industries Modern service industries refer to modern service industries other than R&D and technical services, information technology services, cultural and creative services, logistics support services, leasing services, forensic consulting services, radio, film and television services and business support services.

Irrigation does not belong to life, but to agricultural production. If you choose other life services, you can't declare a tax, and you have to ask the tax bureau to increase taxes.