第十条 增值税法第十三条所称应税交易,应当同时符合下列条件:
(一)弘扬科学精神和科学家精神。高校应将科学精神融入课堂教学和课外科技实践,培育学生理性思维与创新精神。将科学家精神培育贯穿思想政治教育与学风建设全过程,深入实施科学大师宣传工程,组织师生开展科学家精神宣讲,用好科学家精神教育基地,加强科研诚信和科技伦理教育等。
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Jonathan Head,South East Asia correspondentand
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