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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第十条 增值税法第十三条所称应税交易，应当同时符合下列条件：
（作者为中国社会科学院学部委员、台湾史研究中心主任），更多细节参见旺商聊官方下载
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