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【单选题】
根据城镇土地使用法的规定,纳税人使用的土地不属于同一省、自治区、直辖市管辖的,其城镇土地使用税的纳税地点是A.
由纳税人分别向土地所在地税务机关纳税
B.
由各省、自治区、直辖市税务局确定
C.
由纳税人向土地所在地税务机关纳税
D.
由纳税人向现居住地税务机关纳税
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