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Tue Jun 12 15:58:48 CST 2018

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　　多项选择题

　　根据营业税的规定，下列关于营业税纳税地点的表述中，正确的有（）。

　　A.纳税人提供的建筑业劳务，应当向应税劳务发生地的主管税务机关申报纳税

　　B.纳税人出租土地使用权，应当向机构所在地的主管税务机关申报纳税

　　C.纳税人提供娱乐业服务，应当向其机构所在地或者居住地的主管税务机关申报纳税

　　D.纳税人销售不动产应当向不动产所在地的主管税务机关申报纳税

【我要纠错】责任编辑：肖肖

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