18版 - 中华人民共和国增值税法实施条例

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A single vintage postage stamp displayed on a flat matte black background (#0a0a0a), centered in a 16:9 canvas with small black borders visible on all sides. The stamp itself is an ultrawide horizontal rectangle at approximately 3:1 aspect ratio. The stamp has serrated/perforated zigzag edges on all four sides, like a real postage stamp, with clean white perforation teeth.

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