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【多选题】
根据车辆购置税的有关规定,下列各项中,说法正确的有( )。
A.
国家税务总局未核定最低计税价格的车辆，计税价格为纳税人提供的有效价格证明注明的价格
B.
销售单位开展优质销售活动所开票收取的有关费用，于经营性收入，企业在代理过程中按规定支付给有关部门的费用，企业已作为经营性支出列支核算，其收取的各项费用并在一张发票上难以划分的，应作为价外收入计算征收车辆购置税
C.
纳税人未按规定纳税的，不能提供购车发票和有关购车证明资料的，检查地税务机关应按同类型应税车辆的最低计税价格征税
D.
纳税人未按规定纳税的，回落籍地后提供的购车发票金额与支付的价外费用之和高于核定的最低计税价格的，落籍地主管税务机关还应对其差额计算补征车辆购置税
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