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【多选题】
下列关于进口货物应纳增值税的相关说法中正确的有（ ）。 查看材料A.
一般纳税人和小规模纳税人一样，必须按照组成计税价格和规定的税率计算应纳税额，不得抵扣进项税额
B.
进口环节缴纳的增值税不可以作为进项税额抵扣
C.
对于不征收消费税的进口货物，组成计税价格为关税完税价格加上关税
D.
对于应缴纳消费税的货物，组成计税价格为关税完税价格加上关税再除以1减消费税税率。
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