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。
Based on the characteristics of air and water, and with the rule of similarity, initially we estimate the relationship of speeds of the these two objects under the same loading case.
本文根据空气和水的性质，考虑相似准则，初步估算出物体受相同荷载情况下，两种物质的流速关系。
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