第四条 增值税法第四条第四项所称服务、无形资产在境内消费，是指下列情形：
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Instead of filtering syscalls to the host kernel, gVisor interposes a completely separate kernel implementation called the Sentry between the untrusted code and the host. The Sentry does not access the host filesystem directly; instead, a separate process called the Gofer handles file operations on the Sentry’s behalf, communicating over a restricted protocol. This means even the Sentry’s own file access is mediated.