2004年《基金会管理条例》颁布实施以来,我国基金会增长迅速,成为推动各项公益事业发展的重要动力。各国经验表明,完善的税收政策对于基金会的可持续发展至关重要。本文从国际比较的视角,讨论我国基金会税制的现实状况,分析其制度缺陷,并就其完善提出建议。 Since the promulgation and implementation of “Foundation Management Regulations” in 2004, the rapid growth of China’s foundations has become an important driving force for promoting the development of various public welfare undertakings. Experience from various countries shows that a sound tax policy is crucial to the sustainable development of foundations. From the perspective of international comparison, this article discusses the current situation of China’s foundations tax system, analyzes its institutional defects, and makes recommendations for its improvement.