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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For each model reasoning was enabled, and the reasoning effort is set to high. I included GPT 5.2 because it could be argued that it can reason better than mini. However, I couldn't test GPT 5.2 as much as the other models because it was too costly. Gemini 3 Pro was costly as well, but it didn't spend as much time as GPT 5.2 during reasoning which made it more affordable in my experience.
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