Prompt: "基于 frontend-design 技能，为我设计并生成一个现代化的技术博客首页。要求如下：
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。搜狗输入法2026对此有专业解读
下一代3系将推出M350 xDrive，取代现款M340i xDrive，同时还将新增i3 40 xDrive、i3 50 xDrive两款纯电车型。
第四十条 增值税法第二十八条第一款第二项所称完成视同应税交易的当日，是指货物发出、金融商品所有权转移、无形资产转让完成或者不动产转让完成的当日。
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