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【多选题】
下列属于油气田企业增值税征收管理规定的是( )。
A.
对跨省的油气田企业由机构所在地税务机关根据油气田企业计算的应纳增值税额汇总后,按照各油气田()产量比例进行分配,然后由各油气田按所分配的应纳增值税额向所在地税务机关缴纳
B.
油气田企业、自治区、直辖市其他油气田企业提供生产性劳务,应当在劳务发生地税务机关办理税务登记或注册税务登记
C.
对在省、自治区、直辖市、计划单列市内的油气田企业,其增值税的计算缴纳方法由各省、自治区、直辖市、计划单列市国家税务局确定
D.
在劳务发生地设立分(子)公司的,可以不用申请办理增值税一般纳税人认定手续,而由总公司按照增值税一般纳税人的计算方法在劳务发生地计算缴纳增值税
E.
在劳务发生地设立分(子)公司的,需申请办理增值税一般纳税人认定手续,但其增值税由分公司按照增值税一般纳税人的计算方法在劳务发生地计算缴纳增值税
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举一反三
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