In the course of transportation, loading and unloading, the owner or his or her agent shall take preventive measures against epidemics.
在运输、装卸过程中,货主或者其代理人应当采取防疫措施。
The levying scope of this tax item includes: land, water, air and pipeline transportation, loading and unloading transportation.
本税目的征收范围包括:陆路运输、水路运输、航空运输、管道运输、装卸搬运。
The means of transportation shall be cleaned and disinfected before loading and after unloading.
运载工具在装载前和卸载后应当及时清洗、消毒。
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