（八）建设完善科普专业与课程体系。有条件的高校应设置和完善科普相关学科和专业，培养科普专业人才。设置科普双学位、科普辅修课程，培养复合型科普人才。在专业课程中有机融入科普创作与传播内容，提高理工农医类专业学生的科普表达能力。
第二十一条 纳税人购进贷款服务的利息支出，及其向贷款方支付的与该贷款服务直接相关的投融资顾问费、手续费、咨询费等费用支出，对应的进项税额暂不得从销项税额中抵扣。
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