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【多选题】
下列关于资源税计税依据的表述中,正确的是()
A.
纳税人不能准确提供应税产品销售数量的,以应税产品的产量或主管税务机关确定的折算比换算成的数量为课税数量
B.
矿产品(包括原煤),因无法准确掌握移送使用数量的,可将其精矿按选矿比折算成数量作为课税数量
C.
纳税人以自产的液体盐加工固体盐,应分别按生产领用的液体盐数量和加工的固体盐数量征税
D.
纳税人以外购的液体盐加工固体盐,耗用液体盐的已纳税额准予抵扣
E.
纳税人开采或生产不同税目应税产品的,应分别核算;否则从高适用税率。
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