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Tue Jun 12 15:58:48 CST 2018

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　　多项选择题

　　根据个人所得税法律制度的规定，可以将个人所得税的纳税义务人区分为居民纳税义务人和非居民纳税义务人，依据的标准有（）。

　　A.境内有无住所

　　B.境内工作时间

　　C.取得收入的工作地

　　D.境内居住时间

【我要纠错】责任编辑：肖肖

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