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Tue Jun 12 15:58:48 CST 2018

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　　多项选择题

　　以下有关企业所得税纳税地点的说法正确的是（）。

　　A.居民企业以企业登记注册地为纳税地点

　　B.非居民企业以扣缴义务人所在地为纳税地点

　　C.居民企业登记注册地在境外的，以实际管理机构所在地为纳税地点

　　D.非居民企业在中国境内设立机构场所，来源于中国境内所得与该机构、场所有实际联系的，以机构、场所所在地为纳税地点

【我要纠错】责任编辑：肖肖

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