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以下关于城镇土地使用税规定的说法中,正确的有()。

多选题
2021-07-17 21:02
A、城镇土地使用税采用有幅度的差别税额,每个幅度税额的差距定为20倍
B、纳税人实际占用的土地面积尚未核发土地使用证书的,应由纳税人申报土地面积,并以此作为计税依据计算征收城镇土地使用税,待核发土地使用证以后再作调整
C、经省、自治区、直辖市人民政府批准,经济发达地区城镇土地使用税的适用税额标准可以适当提高,但提高额不得超过暂行条例规定最高税额的30%
D、建立在城市、县城、建制镇和工矿区以外的工矿企业不需要缴纳城镇土地使用税
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正确答案
ABD

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