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根据个人所得税的有关规定，以下关于年所得超过l2万元的纳税申报地点的说法中，错误的有（）。

多选题
2021-07-17 21:01
A、在中国境内有任职、受雇单位的，向任职、受雇单位所在地主管税务机关申报
B、在中国境内有两处或者两处以上任职、受雇单位的，主管税务机关指定一处申报
C、中国境内无任职、受雇单位，年所得项目中无生产、经营所得的，在中国境内有户籍，但户籍所在地与中国境内经常居住地不一致的，向户籍所在地申报
D、中国境内无任职、受雇单位，年所得项目中无生产、经营所得的，在中国境内没有户籍的，向中国境内经常居住地主管税务机关申报
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正确答案
BC
试题解析
标签： 财会金融类 税务师 税法(一) 税法(二) 涉税服务相关法律 财务与会计 涉税服务实务 第五章 个人所得税法
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