出口退还流转税不退还城建税和教育附加，进口不征城建税和教育附加；纳税人直接缴纳“三税”的，在缴纳“三税”地缴纳城市维护建设税和教育费附加。( )

Whenever an investment management firm presents its investment performance as being in compliance with the Global Investment Performance Standards (GIPS), it must state how it defines itself as a firm. Under GIPS, a firm may define itself for the purpose of claiming GIPS compliance using any of the following options EXCEPT when:（）

A. all assets are managed to one or more base currencies.

B. an investment firm, subsidiary, or division is held out to clients or potential clients as a distinct business unit.

C. the subsidiary or division of a company claims GIPS compliance when the parent company is GIPS compliant.