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【多选题】
销售额作为消费税的计税依据，其价外费用包括（ ）。A.
向购买方收取的销售货物以外的运输装卸费
B.
向购买方收取的销售货款以外的基金
C.
承运部门的运费发票开具给购货方的
D.
纳税人将开具的运费发票转交给购货方的
E.
向购买方收取的销售货物以外的包装费
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