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【多选题】
下述关于税收法律关系的陈述正确的有( )。
A.
税收法律关系具有法律关系的一般特征
B.
“债务关系说”认为税收是以国家为债权人而依法设定的债
C.
“权力关系说”认为税收是纳税人对国家课税权的服从关系,体现国家的意志
D.
税收法律关系区别于法律关系的一般特征
E.
“债务关系说”认为,税收法律关系是一种公法上的债权债务关系
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