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【多选题】
下列关于特别纳税调整补征税款和加收利息的说法中,正确的有( )。
A.
对补征的税款,自税款所属纳税年度的次年6月1日起至补缴税款之日止的期间,按日加收利息
B.
对补征的税款,自税款所属纳税年度的次年5月1日起至补缴税款之日止的期间,按日加收利息
C.
加收的利息率,应当按照税款所属纳税年度中国人民银行公布的与补税期间同期的人民币贷款基准利率加5个百分点计算
D.
加收的利息率,应当按照税款所属纳税年度中国人民银行公布的与补税期间同期的人民币贷款基准利率加3个百分点计算
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