基金会发展历史表明,作为一种以从事公益事业为目的的非营利性法人,可以比较有效地解决诸如分配不公、环境污染、弱势群体缺乏关怀等社会问题,它在一定意义上就是税收政策的产物。我国目前基金会税法规制中存在税收政策体系不完善、缺乏规范的税收优惠资格申请程序和税收优惠授予标准、缺乏有效的长效监督机制和税收检查制度、税收优惠政策违反公平原则等问题。本文借鉴国外基金会税法规制经验,提出完善我国基金会税收政策的思路及相关配套措施。 The founding history of the Foundation shows that as a non-profit legal person engaged in public welfare undertakings, social problems such as unfair distribution, environmental pollution and the lack of care for the vulnerable groups can be solved more effectively. In a sense, it is a tax policy product. At present, there are some problems in our country’s taxation law system, such as the imperfect tax policy system, the lack of standardized tax preferential eligibility application procedure and tax concession standard, the lack of effective long-term supervision mechanism and tax inspection system and the preferential taxation policy. This article draws lessons from the experience of taxation regulation of foreign foundations and puts forward the ideas and related supporting measures for perfecting the taxation policies of foundations in our country.