Legal analysis: 1, the number of houses is calculated according to the number of houses under the family name within the city. Property owned or purchased by two or more residents should be included in the number of their own family houses, and the area of their own houses should be calculated according to the proportion of their own houses.

2. Families in this city refer to families with local permanent residence.

3. At the initial stage of the pilot, the tax basis of taxable housing should be the market price of the housing.

According to the relevant regulations, the buying and selling price of taxable housing applied by taxpayers is very low, and there is no correct reason. The tax authorities shall pay the property tax according to 70% of taxable value calculated by taxable housing when auditing the tax.

Legal basis: Article 5 of the Compulsory Education Law of People's Republic of China (PRC) stipulates that people's governments at all levels and their relevant departments shall perform their duties as stipulated in this Law and guarantee the right of school-age children and adolescents to receive compulsory education.

Parents or other legal guardians of school-age children and adolescents shall ensure that they enter school on time to receive and complete compulsory education.

Schools that implement compulsory education according to law should complete the education and teaching tasks in accordance with the prescribed standards and ensure the quality of education and teaching.

Social organizations and individuals should create a good environment for school-age children and adolescents to receive compulsory education.