【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、
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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。
In order to make the popular science publication enjoy the preferential tax treatment of the popular science, our country made the initial arrangement to the recognition system of the popular science publication. However, there are still some shortcomings in the original science and technology publishing and accreditation system, which should be improved in the aspects of identifying the system design concept, defining the scope of accreditation, setting the conditions for accreditation, setting the accreditation body and accrediting procedures.
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