科普税收优惠制度实施中我国科普出版认定制度审视

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

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

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 limitations in the system. The idea of the identified system design, the identified range definition, the identified standards for es- tablishment, the identified subjectivity setting and the identified procedures should be improved.