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。51吃瓜对此有专业解读
（四）违反有关法律法规规定，升放携带明火的升空物体，有发生火灾事故危险，不听劝阻的；
（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；