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【多选题】
根据烟叶税的有关规定,下列说法正确的有( )。A.
在境内收购晾晒烟叶的单位和个人是烟叶税的纳税人
B.
烟叶税的纳税义务发生时间为纳税人向烟叶销售者收购付讫收购烟叶款项或者开具收购烟叶凭据的当天
C.
纳税人收购烟叶，应当向烟叶收购地的县级地方税务局或者其所指定的税务分局、所申报纳税
D.
烟叶税实行定额税率
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