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【多选题】
关于城市维护建设税的征收管理、纳税环节、纳税地点等事项，下列说法不正确的是( )。
A.
纳税人直接缴纳“三税”的，在缴纳“二税”地缴纳城市维护建设税
B.
代征、代扣、代缴增值税、消费税、营业税的企业单位，同时也要代征、代扣、代缴城市维护建设税，但如果没有代扣城市维护建设税的，则纳税单位或个人可以不用缴纳城市维护建设税
C.
各银行缴纳的营业税，均由取得业务收入的核算单位在当地缴纳；也即县以上各级银行直接经营业务取得的收入，由各级银行分别在所在地纳税；但是县和设区的市，则分别按所属营业所的所在地计算纳税
D.
由于城市维护建设税是与增值税、消费税、营业税同时征收的，所以在一般情况下，城市维护建设税不单独加收滞纳金或罚款；但是，如果纳税人缴纳了“三税”之后，却不按规定缴纳城市维护建设税的，则可以对其单独加收滞纳金，也可以单独进行罚款
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