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关于消费税的纳税地点,下列说法正确的事( )。

多选题
2021-07-17 20:38
A、纳税人销售应税消费品以及自产自用的应税消费品,在生产应税消费品的所在地缴纳消费税
B、总机构和分支机构不在同一县(市)的,向纳税人核算地主管税务机关申报纳税
C、纳税人到外县(市)销售应税消费品或委托外县(市)代销自产应税消费品的,于应税消费品销售后,回纳税人核算地或其机构所在地主管税务机关申报纳税
D、委托加工的应税消费品,由受托方向其所在地主管税务机关申报纳税
E、进口应税消费品,由进口人或其他代理人向报关进口地海关中报纳税
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CDE

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