多项选择题

下列各项中，应计算缴纳土地增值税的有（）。

A．被兼并企业将房地产转让到兼并企业中
B．个人之间互换自有居住用房地产
C．房产所有人将房屋产权用于抵债的
D．房地产开发企业以建造商品房用于商业招租，不发生产权转移的
E．土地使用者置换土地，未办理权属变更登记手续，但享有使用权利且取得经济利益的

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