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【多选题】
下列有关房地产抵押的表述，不正确的是：
A.
房地产抵押是指抵押人以其合法的房地产以转移占有的方式向抵押权人提供债务履行担保的行为
B.
债务人不履行债务时，抵押权人既可以依法以抵押的房地产拍卖所得的价款优先受偿，也可以将抵押的房地产转归自己所有以充抵债务
C.
以出让方式取得的土地使用权，可以设定抵押权
D.
依法取得的房屋所有权与该房屋占用范围内的土地使用权，可以设定抵押权
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