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【多选题】
下列关于啤酒计征消费税的有关规定,说法正确的有()
A.
在确定啤酒适用的消费税定额税率时,计算的啤酒每吨出厂价格含包装物及包装物押金
B.
纳税人生产销售啤酒收取的包装物押金,包装物逾期未退、没收押金时,将押金并入当期销售额计征消费税
C.
啤酒适用从量定额办法计征消费税
D.
对饮食业、商业、娱乐业举办的啤酒屋(啤酒坊)利用啤酒生产设备生产的啤酒,应当征收消费税
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