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以下关于城镇土地使用税的表述中,不正确的是(  )。

发布日期:2021-03-17

以下关于城镇土地使用税的表述中,不正确的是(  )。
A

纳税人使用的土地不属于同一市(县)管辖范围内的,由纳税人分别向土地所在地的税务机关申报缴纳

B

纳税人使用的土地在同一省(自治区、直辖市)管辖范围内,纳税人跨地区使用的土地,由纳税人分别向土地所在地的税务机关申报缴纳

C

纳税人如有住址变更、土地使用权属转换等情况,从转移之日起,按规定期限办理申报变更登记

D

城镇土地使用税按年计算,分期缴纳

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此试题出现在

注册税务师

税法二

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