根据《税收征收管理法》的规定，税务机关征收税款时，必须开具（_爱下问搜题

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问题单项选择题

根据《税收征收管理法》的规定，税务机关征收税款时，必须开具（）

A.税款征收协议

B.增值税专用发票

C.普通发票

D.完税凭证

答案

参考答案：D

问答题

保险单

中国人民保险公司江苏省分公司

THE PEOPLE’S INSURANCE COMPANY OF CHINA JIANGSU BRANCH

货物运输保险单

CARGO TRANSPORTATION INSURANCE POLICY
发票号(INVOICE NO.) NJTO90218-09 保单号次PYIE2006080
合同号(CONTRACT NO.) NJTO90218POLICY NO.
信用证号(L/C NO.) CCPIT 091810528
被保险人：
Insured：NANJING JINLING TEXTILE LTD.
中国人民保险公司(以下简称本公司)根据被保险人的要求，由被保险人向本公司缴付约定的保险费，按照本保险单承保险别和背面所载条款与下列特款承保下述货物运输保险，特立本保险单。
THIS POLICY OF INSURANCE WITNESSES THAT THE PEOPLE’S INSURANCE COMPANY OF CHINA (HEREINAFTER CALLED“THE COMPANY”)AT THE REQUEST OF THE INSURED AND IN CONSIDERATIONOF THE AGREED PREMIUM PAID TO THE COMPANY BY THE INSURED，UNDERTAKES TO INSURE THEUNDERMENTIONED GOODS IN TRANSPORTATION SUBJECT TO THE CONDITIONS OF THIS POLICY ASPERTHE CLAAUSFS PRTNTED OVERLEAF AND OTHER SPECIL CLAUSES ATTACHFD HEREON.

标记MARKS＆NOS	包装及数量QUANTITY	保险货物项目DESCRIPTION OF GOODS	保险金额AMOUNT INSIJRED
DEXICAS/C NJTO90218	10800DOZEN	LADIES GARMENTS	USD54C100.00

总保险金额TOTAL AMOUNT INSURED: US DOLLARS FIFTY FOUR THOUSANDS ONLY
保费启运日期装载运输工具
AS ARRANGE DATE OF COMMENCEMENT: APR 09, 2009 PER CONVEYANCE: PRINCESS V.018
自经至
FROM: NANJING PORT CHINA VIA — TO BRUSSELS, BELGIUM
承保险别
CONDITIONS: Covering F.P.A up to PORT OF DESTINATION.
所保货物，如发生保险单项下可能引起索赔的损失或损坏，应立即通知本公司下述代理人查勘。如有索赔，应向本公司提交保单正本(本保险单共有3份正本)及有关文件。如一份正本已用于索赔，其余正本自动失效。
IN THE EVENT OF LOSS OR DAMAGE WHICH MAY RESULT IN A CLAIM UNDER THIS POLICY, IMMEDIATE NOTICE MUST BE GIVEN TO THE COMPANY’S AGENT AS MENTIONED HEREUNDER. CIAIMS. IFANY, ONE OF THE ORIGINAL POLICY WHICH HAS BEEN ISSUED IN 3 ORIGINAL(S)TOGETHER WITHTHE RELEVENT DOCUMENTS SHALL BE SURRENDERED TO THE COMPANY. IF ONE OF THE ORIGINALPOHCY HAS BEEN ACCOMPLISHED, THE OTHERS TO BE VOID.
中国人民保险公司江苏省分公司
THE PEOPLE’S INSURANCE COMPANY OF CHINA JIANGSU BRANCH
赔款偿付地点
CLAIM PAYABLE AT Nanjing, CHINA 王天华
出单日期 Authorized Signature
ISSUING DATE：APR 20, 2009
缮制错误的地方有：

单项选择题

农业上有一句关于锄地（中耕松土、除草）的谚语：“锄头下面有肥”。以下关于该谚语的理解不正确的是（）

A.锄地改善根部细胞氧气供应

B.锄地加速了有机物的分解

C.锄地的同时给作物进行施肥

D.减少了杂草与植物的竞争