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【多选题】
关于资源税的计税依据的下列陈述,正确的有( )。A.
纳税人开采或者生产应税产品销售的，以销售 额作为计税依据
B.
纳税人开采应税产品由其关联单位对外销售的，按其关联单位的销售额征收资源税。
C.
纳税人将其开采的应税产品直接出口的，按其离岸价格（不含增值税）计算销售额征收资源税。
D.
纳税人将其开采的原煤加工为洗选煤销售的，以洗选煤销售额作为计税依据。
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