下列关于营业税的表述正确的是（）。

A.营业税属于价内税

B.总承包企业将工程分包时，以全部承包额为营业额

C.从事建筑、修缮、装饰工程作业的，营业额均包括工程所用原材料及其他物资和动力的价格

D.自建自用的房屋不纳营业税

E.销售建筑物及其他土地附带物的税率为3%

For more than two centuries, American’s colleges and universities have been the backbone of the country’s progress. They have educated the technical, managerial, (1) and provided generation after generation of national leaders. Today educators from around the globe are turning to U. S. institutions of higher learning (2) . They are apt to find many reasons for the excellence of American universities, but (3) stand out as watersheds:
Education (4) : In 1862 Congress enacted the Land-Grant College Act, which essentially extended the opportunity of higher education (5) , including such disenfranchised groups as women and minorities. Each state was permitted to sell large tracts of (6) and use the proceeds to endow at least one public college.
(7) : Over the years, the decentralization and diversity of the America’s colleges and universities have promoted competition for students and resources. Competitive pressure first arose (8) . The academy’s impact really grew after World War II, when (9) commissioned by President Roosevelt argued that it was the federal government’s responsibility to (10) for basic research. Instead of being centralized in government laboratories, scientific research (11) in American universities and generated increasing investment. It also gave graduate students research opportunities and helped (12) far and wide, to the benefit of industry, medicine and society as a whole.
(13) : The end of the World War II saw passage of the Servicemen’s Readjustment Act of 1944. The law, which provided for (14) for returning veterans, made an already democratic higher-education system accessible in ways that were (15) in Europe, opening the doors of the best universities to men and women who had (16) of going to college.
(17) : The creation of federal loan guarantees and subsidy programs, as well as outright grants for college students brought (18) to higher education and further helped to democratize access. Since its founding (19) , the Federal Family Education Loan Program has funded more than 74 million student loans worth more than (20) .