The first or last term of a ratio or a series 首项,末项比率或数列中第一个或最后一个项
At the close of the certification , " stamp of tax office " means official stamp at the level of the county ( city ) of china that is in charge of the said taxation 四、本表末项所列主管税务机关盖章是指负责该项审批业务的县(市)级税务机关加盖本级公章。