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【多选题】
根据消费税法律制度的规定,下列关于消费税纳税地点的表述中,正确的有A.
除另有规定外,纳税人销售应税消费品应向生产地的税务机关纳税
B.
除另有规定外,纳税人销售应税消费品应向纳税人机构所在地或居住地的税务机关纳税
C.
进口的应税消费品,由进口人或者其代理人向报关地海关申报纳税
D.
委托加工的应税消费品,受托方为个人的,由委托方向机构所在地的税务机关申报纳税
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