在境外的中华人民共和国公民以及向中华人民共和国境内用户提供服务的境外组织、个人实施违反本法规定的行为，损害中华人民共和国国家安全、公共利益或者公民和组织合法权益的，依法追究法律责任。
（三）自境外单位或者个人购进服务、无形资产或者境内不动产取得的完税凭证上列明的增值税税额；
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