第八条 违反治安管理行为对他人造成损害的，除依照本法给予治安管理处罚外，行为人或者其监护人还应当依法承担民事责任。
（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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