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Are mobile data centers taxed where the center is located
The tax on mobile data centers is in the place where the center is located.

On March 23, 2015, the Ministry of Industry and Information Technology (MIIT), the State Administration of Organ Affairs (SAOA), and the National Energy Administration (NEA) jointly issued the "Pilot Work Program on National Green Data Centers"[21] (hereinafter referred to as the work program), which proposes that, by 2017, one hundred pilot green data centers will be created around key areas, the pilot data centers' energy efficiency will be increased by an average of more than 8 percent, the development of green data center related national standards 4, promote green data center advanced applicable technologies, products and operation and maintenance management best practices 40, the development of green data center construction guidelines.