问题：
[多选题]
根据个人所得税法律制度的规定，在计算应纳税所得额时，按照定额与比例相结合的方法扣除费用的有（）。
A、
劳务报酬所得
B、
特许权使用费所得
C、
对企事业单位的承包经营、承租经营所得
D、
财产转让所得
参考答案：
A,B
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