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HTML5 MUSIC W/ FLASH FALLBACK
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《首次公开发行股票并上市管理办法》第18条规定 ，发行人不得有下列情形 ：最近36个月内违反工商 、税收 、土地 、环保
、海关以及其他法律 、行政法规 ，受到行政处罚 ，且情节严重 。
