The duty-paying value shall be （）.

A. the value of imports or exports declared by the consignors or consignees

B. the true transaction value of imports & exports

C. the value higher than the transaction value of identical or similar goods

D. the value lower than the transaction value of identical or similar goods

在高校创新创业平台内创业的大学生申请创业补贴，应向（）申请。

A.平台所属高校

B.当地就业局

C.当地教育部门

D.当地人力资源和社会保障部门