慈善捐赠作为社会财富第三次分配的主要内容,在缩小贫富差距、维护社会稳定方面发挥着重要的作用。中国慈善税收法律体系初步成型,慈善捐赠税收优惠政策上还有待进一步完善。本文试图围绕我国关于慈善捐赠税收优惠的现状,结合各国家情况,就如何进一步完善我国慈善捐赠税收优惠制度进行探讨。 As the main content of the third distribution of social wealth, charitable donations play an important role in narrowing the gap between the rich and the poor and in maintaining social stability. China charity tax law system initially formed, charity donation tax incentives still need to be further improved. This article tries to discuss how to further improve the tax concession system of charity donation around our country on the status quo of the tax concession on charity donation and in the light of each country’s situation.