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。

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Corporations have managed to lower their share of the tax burden over the years, but only by loading up on tax-deductible debt and tax accountants.

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Which is where loading the tax rises on business is so strange.

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But they've also shown a more conservative side, loading up on municipal bonds out of recurrent tax worries.

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