Co X, a US company, owned 30% of the equity of a Chinese company, Co A. Co X sold all of the equity in Co A at a profit to a UK company, Co Y. Which of the following statements are correct? (1) Co X is the taxpayer for China enterprise income tax (EIT) (2) Co Y is the withholding agent for China EIT (3) Co A is the withholding agent for China EIT (4) The EIT should be filed at the place where Co A.is located A 1 and 2