多选题：下列关于增值税纳税地点的表述中，正确的有（　　）。

题目分类：初级经济法基础
题目类型：多选题
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题目内容：

下列关于增值税纳税地点的表述中，正确的有（　　）。 A．固定业户应当向其机构所在地的主管税务机关申报纳税
B．非固定业户销售货物或者应税劳务，应当向销售地或者劳务发生地的主管税务机关申报纳税
C．进口货物，应当向报关地海关申报纳税
D．扣缴义务人应当向其机构所在地或者居住地的主管税务机关申报缴纳其扣缴的税款

参考答案：

答案解析：

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