Answer: A, C
The specific provisions for the place of tax payment of business tax are as follows: (1) Taxpayers providing taxable services shall report to the competent tax authority at the place of their institution or place of residence. File tax returns. However, taxpayers providing construction industry services and other taxable services specified by the finance and tax authorities of the State Council shall declare and pay taxes to the competent tax authorities in the place where the taxable services occur. (2) Taxpayers who transfer or lease land use rights must declare and pay taxes to the competent tax authorities where the land is located. However, when taxpayers transfer intangible assets, they must declare and pay taxes to the competent tax authorities where their institutions are located or where they live.