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【多选题】
下列关于税务登记的内容中,正确的有( )。A.
根据税收法律、行政法规的规定负有扣缴税款义务的扣缴义务人（国家机关除外），应当按照规定办理扣缴税款登记
B.
实行定期定额征收方式的个体工商户，其在营业执照核准的经营期限内需要停业的，应当在停业前向税务机关申报办理停业登记
C.
纳税人的住所和经营地点发生改变的，均应办理变更税务登记
D.
已办理税务登记的扣缴义务人应当自扣缴义务发生之日起 30日内，向税务登记地税务机关申报办理扣缴税款登记
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