多选：根据船舶吨税法律制度的规定，下列各项中，免征船舶吨税的有（）。A．应纳税额在人民币50元以下的船舶B．自境外以购买、受赠、继承等方式取得船舶

题目内容：
根据船舶吨税法律制度的规定，下列各项中，免征船舶吨税的有（）。
A．应纳税额在人民币50元以下的船舶
B．自境外以购买、受赠、继承等方式取得船舶所有权的初次进口到港的空载船舶
C．非机动驳船
D．捕捞、养殖渔船
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