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【多选题】
依据税的申报规定，下列表述正确的有 ( )。A.
的所有人或者管理人未缴纳税的，使用人应当代为缴纳税
B.
地方税务机关应当按照规定比例支付扣缴义务人代收代缴车船税的手续费
C.
机动车车船税的扣缴义务人依法代收代缴车船税时，纳税人不得拒绝
D.
纳税人在购买机动车交缴纳了税的，不再向地方税务机关申报纳税
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