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【多选题】
关于车辆购置税的申报与缴纳，下列说法正确的有（）。A.
底盘（车架）发生更换的车辆，纳税人不用重新办理纳税申报
B.
车辆购置税是在应税车辆上牌登记注册前的使用环节征收
C.
车辆购置税的纳税地点为应税车辆登记注册地或纳税人所在地
D.
车辆购置税的纳税申报实行一申报制度
E.
进口应税车辆，应当自进口之日起60日内申报纳税
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when
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A.
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风蚀作用
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堆积作用
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A.
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NG
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