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【多选题】
按现行税法规定，下列各项中应被认定为增值税一般纳税人的有(    )。
A.
年不含税销售额60万元，从事货物生产的纳税人
B.
年不含税销售额82万元，从事货物批发的纳税人
C.
年不含税销售额32万元，会计核算健全的从事货物生产的纳税人
D.
年不含税销售额40万元，会计核算健全的从事货物零售的纳税人
E.
年不含税销售额在20万元，从事货物生产的纳税人
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