问题 多项选择题

孙某自2001年通过考试取得房地产估价师执业资格证书及注册证书,执业单位是市金地房地产评估咨询有限责任公司(以下简称金地公司),2003年3月亨通不动产评估中心因不足法定的估价师人数要求,便向孙某借用其估价师执业资格证书进行资质升级,并取得了相应的资质等级证书。客户李某欲转让半年前购买的自有住房,向孙某咨询。孙某说,如果委托自己评估,可以使房屋评估价格比其他评估机构所得结果高,在办理过户手续时,还可另签一份假合同,减少成交价格,一来李某可以少交增值税,二来买方可以少交契税。根据孙某的咨询意见,李某与孙某签订了委托估价协议,并顺利将房子卖给了钱某。请根据材料回答下列问题:

转让房地产时应缴纳的税费有( )。

A.营业税

B.城市维护建设税

C.印花税

D.个人所得税

答案

参考答案:A,B,C,D

选择题
单项选择题

Largely for "spiritual reasons", Nancy Manos started home-schooling her children five years ago and has studiously avoided public schools ever since. Yet last week, she was enthusiastically enrolling her 8-year-old daughter, Olivia, in sign language and modern dance classes at Eagleridge Enrichment—a program run by the Mesa, Ariz. , public schools and taught by district teachers. Manos still wants to handle the basics, but likes that Eagleridge offers the extras, "things I couldn’t teach. " One doubt, though, lingers in her mind. why would the public school system want to offer home-school families anything

A big part of the answer is economics. The number of home-schooled kids nationwide has risen to as many as 1.9 million from an estimated 345,000 in 1994, and school districts that get state and local dollars per child are beginning to suffer. In Maricopa County, which includes Mesa, the number of home-schooled kids has more than doubled during that period to 7,526, at about $ 4,500 a child, that’s nearly $ 34 million a year in lost revenue.

Not everyone’s happy with these innovations. Some states have taken the opposite tack. Like about half the states, West Virginia refuses to allow home-schooled kids to play public-school sports. And in Arizona, some complain that their tax dollars are being used to create programs for families who, essentially, eschew participation in public life. "That makes my teeth grit," says Daphne Atkeson, whose 10-year-old son attends public school in Paradise Valley. Even some committed home-schoolers question the new programs, given their central irony., they turn home-schoolers into public-school students, says Bob Parsons, president of the Alaska Private and Home Educators Association. "We’ve lost about one third of our members to those programs. They’re so enticing. "

Mesa started Eagleridge four years ago, when it saw how much money it was losing from home schoolers—and how unprepared some students were when they re-entered the schools. Since it began, the program’s enrollment has nearly doubled to 397, and last year the district moved Eagleridge to a strip mall (between a pizza joint and a laser-tag arcade). Parents typically drop off their kids once a week; because most of the children qualify as quarter-time students, the district collects $ 911 per child. "It’s like getting a taste of what real school is like," says 10-year-old Chad Lucas, who’s learning computer animation and creative writing.

Other school districts are also experimenting with novel ways to court home schoolers. The town of Galena, Alaska, (pop. 600) has just 178 students. But in 1997, its school administrators figured they could reach beyond their borders. Under the program, the district gives home-schooling families free computers and Internet service for correspondence classes. In return, the district gets $ 3,100 per student enrolled in the program—$ 9.6 million a year, which it has used partly for a new vocational school. Such alternatives just might appeal to other districts. Ernest Felty, head of Hardin County schools in southern Illinois, has 10 home-schooled pupils. That may not sound like much— except that he has a staff of 68, and at $ 4,500 a child, "that’s probably a teacher’s salary," Fehy says. With the right robotics or art class, though, he could take the home out of home schooling.

The public school system wants to offer home-school families something, because()

A. it does not want to lose much money from the increasing home-schoolers

B. home-schoolers have some difficulty in getting some particular knowledge

C. home-schoolers are eager to have a taste of what a real school is like

D. it has the responsibility to help the home-schoolers