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【多选题】
下列对税务机关采取税收强制执行措施的有关叙述正确的有( )。A.
税收强制执行措施必须发生在责令期满之前
B.
税收强制执行措施适用于纳税担保人
C.
税收强制执行措施的执行对象包括税款、滞纳金、罚款
D.
税收强制执行措施的执行对象只包括税款、滞纳金、不包括罚款
E.
个人及其所扶养家属维持生活必需的住房和用品，不在税收强制执行措施的范围之内
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A.
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