The statement that is correct regarding the comparison of civilian deaths during World War II is:
The U.S.S.R. had more civilian deaths than Germany.
The Soviet Union experienced an immense number of civilian deaths, significantly higher than those suffered in Germany. In contrast, while some countries like China had high civilian death tolls due to the war, the statement that they had the lowest number compared to the Axis Powers is incorrect. Great Britain also had fewer civilian deaths compared to Germany.
Thus, the only accurate statement in the provided options is that the U.S.S.R. had more civilian deaths than Germany.