科普税收优惠制度实施中我国科普出版认定制度审视

A Survey on Identified Institution of the Publications for Science Popularization in China

中文关键词: 科普,出版,科普出版,认定制度

英文关键词: science popularization  the publications  the publications for science popularization  the identified system

中文摘要:

      为使科普出版享受科普的税收优惠落实到实处，我国对科普出版的认定制度作了初步安排。然而，原有的科普出版认定制度还存在一些不足，应当在认定制度设计理念、认定范围界定、认定条件的设置、认定主体的设置和认定程序方面加以完善。

英文摘要:

      In order to put into practice the preferential tax that the publications for science popularization have enjoyed，identified institution of the publications for science popularization have been practiced initially in China．However，there are still some limi