Neap tides occur when the（）.
A. Moon is in its first quarter and third quarter phases
B. Sun and Moon are on opposite sides of the Earth
C. Moon's declination is maximum and opposite to that of the Sun
D. Sun and Moon are in conjunctio
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财政政策的政策体系主要包括（）
A. 税收政策
B. 支出政策
C. 预算政策
D. 公债政策
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