2015年3月,十二届全国人大四次会议经表决通过了《中华人民共和国慈善法》(以下简称《慈善法》),税法在慈善中的作用备受关注。笔者对税收支持慈善的相关规定予以梳理。一、关于捐赠者的政策我国税法对捐赠支出有严格的限制,但由于主导企业慈善活动的是企业家,对税收政策了解不多,因而出现做了好事反倒产生税务风险的现象。 In March 2015, the Fourth Session of the 12th NPC passed the Charity Law of the People’s Republic of China (hereinafter referred to as the “Charity Law”). The role of tax law in charity has drawn much attention. The author sorts out the relevant provisions of tax support charity. I. Policy Concerning Donors China’s tax law has strict limits on donation expenses. However, due to the fact that entrepreneurs who dominate business charitable activities and have little understanding of taxation policies, the phenomenon of doing good causes produces tax risks instead.