题目内容（请给出正确答案）

[多选题]

下列关于电力增值税政策的陈述，正确的是()。

A.独立核算的供电企业所属的区县级供电企业，凡能够核算销售额的，依核定的预征率计算供电环节的增值税，不得抵扣进项税额

B.供电企业收取的电费保证金，凡逾期(超过合同约定时间)未退还的，一律并入价外费用缴纳增值税

C.不具有独立核算能力的供电局按销售额，依核定的征收率计算供电环节的增值税，不可以抵扣进项税额

D.发电厂按厂供电量，依核定的征收率计算发电环节的增值税

E.实行预缴方式缴纳增值税的发、供电企业生产销售电力产品以外的其他货物和应税劳务，如果能准确核算销售额的，在发、供电企业所在地依适用税率计算缴纳增值税

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