【单选题】【消耗次数：1】
为行使居民税收管辖权，中国确定法人居民身份的标准是（ ）。
①
法人注册成立地
②
实际控制和管理中心地
③
总机构所在地
④
准据法所属国
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我国在税收管辖权的确立上，按照[填空1] 和[填空2]确定
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下列有关税收管辖权的说法中错误的是（ ）。
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税收管辖权是国家主权在税收领域的体现。
②
就一国政府而言，税收管辖权是一种完全独立自主，不受任何限制和约束，不受外来干预的压力的权力；
③
就国家间关系而言，各国的税收管辖权一律平等，一国税务机关不得在另一国境内实施征税行为；
④
税收管辖权的行使不受国际权力所及的范围的限制
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