Earned value technique(EVT)can best be defined as ______ .

A) analysis of the value of the equipment that has been installed as of the date
B) analysis of the sum of the labor costs, which have been incurred on the project to date
C) a method of project performance measurement
D) a method of measuring the amount of money that has been spent to date

纳税人超过应纳税额缴纳的税款，税务机关发现后应当立即退还；纳税人自结算缴纳税款之日起3年内发现的，可以向税务机关要求退还多缴的税款，但不得加算银行同期存款利息。 ( )