题目内容 (请给出正确答案)
[多选题]

下列经营项目中,关于营业税纳税地点的表述,正确的有()。

A.纳税人销售、出租不动产应当向其机构所在地的主管税务机关申报纳税

B.纳税人转让无形资产应当向其机构所在地或者居住地的主管税务机关申报纳税

C.纳税人提供应税劳务应当向应税劳务发生地的主管税务机关申报纳税

D.纳税人提供的建筑业劳务向其机构所在地或者居住地的主管税务机关申报纳税

E.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

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