题目内容
（请给出正确答案）
[多选题]
根据税务行政处罚的有关规定，以下说法正确的有（）。
A.针对当事人税务违法行为，只有存在主观故意性，才可进行税务行政处罚
B.进行税务行政处罚的一般是不构成犯罪的行为
C.要区分税务违法行为是否轻微，并不是对所有的税务违法行为都一定要处罚
D.给予税务行政处罚的主体是县以上税务机关和人民法院
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