My parents      in Hong Kong. They were born there and have never lived anywhere else.

A．live

B．lived

C．were living

D．will live

下面关于涉外税收优惠原则的说法正确的是（）。

A.涉外税收优惠原则包括全面优惠与特定优惠

B.涉外税收优惠原则是指对跨国纳税人给予一定的税收优惠，减轻其税收负担

C.涉外税收优惠的手段包括减免税、降低税率、退税等

D.涉外税收优惠原则要求对跨国纳税人制定不同的税收法律