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【多选题】
下列关于城市维护建设税税率的表述中，正确的有( )。A.
城市维护建设税实行地区差别比例税率
B.
由受托方代收代缴消费税的单位，其城市维护建设税按照受托方所在地适用税率执行
C.
纳税人所在地为工矿区的，城市维护建设税税率统一为7%
D.
开采海洋石油资源的中外合作油(气)田所在地在海上，其城市维护建设税适用1%的税率
E.
纳税人所在地在县城、建制镇的，城市维护建设税税率为3%
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