该企业是按照 “公共工程” 机械设备来进行归类，当时果叔第一印象就是怀疑，怀疑，怀疑。难道公共泳池清洗就属于公共工程么？所以必须要有确凿证据证明果叔的判断，我们查询税则后所知，协调制度中对于 “公共工程” 的描述是 “Machinery for public works”，我们查询了 “Public works”，发现描述如下：
Public works (or internal improvements historically)are a broad category of infrastructure projects, financed and constructed by the government, for recreational, employment, and health and safety uses in the greater community. They include public buildings (municipal buildings, schools, hospitals), transport infrastructure (roads, railroads, bridges, pipelines, canals, ports, airports), public spaces (public squares, parks, beaches), public services (water supply, sewage, electrical grid, dams), and other, usually long-term, physical assets and facilities. Though often interchangeable with public infrastructure and public capital, public works does not necessarily carry an economic component, thereby being a broader term.
