Other construction services. Greening maintenance is the behavior of keeping greening facilities and garden plants in good condition, which belongs to the category of urban greening construction and maintenance. Although greening maintenance does not involve the construction of buildings, its importance to urban environment and ecosystem is similar to that of construction work, which requires professional knowledge and skills. Therefore, in terms of tax and financial classification, classifying greening maintenance fees into other buildings will help to unify management and standardize the tax policies of related industries, and also reflect the state's attention to urban greening construction and environmental protection.