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【多选题】
根据外商投资企业和外国企业所得税法及其实施细则的规定，可以减按15%税率征收企业所得税的外商投资企业有( )。A.
在国务院批准设立的经济特区内的外商投资企业
B.
在国务院批准的沿海港口城市设立的经济技术开发区内的生产性外商投资企业
C.
在国务院批准的沿海经济开发区内的生产性外商投资企业
D.
在国务院确定的国家高新技术产业开发区内设立的被认定为高新技术企业的外商投资企业
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