(1) Fixed business households shall declare and pay taxes to the competent tax authorities where their institutions are located; If the head office and branches are not in the same county (city), they shall report and pay taxes to the competent tax authorities in their respective places; With the approval of the competent financial and tax authorities of the State Council or its authorized financial and tax authorities, the head office can collect and report tax payment to the competent tax authorities where the head office is located. Therefore, the statement of option A is correct.

(2) Non-fixed business households selling goods or taxable services shall report and pay taxes to the competent tax authorities in the place where the goods are sold or where the services occur; Failing to declare and pay taxes to the competent tax authorities in the place where the sales or labor services take place, the competent tax authorities in the place where the institution is located or where the residence is located shall make up the tax. So option 8 is wrong.

(3) Options C and D are correct.