本文主要研究对象为中国当前发展慈善事业的税收支持政策。通过对中国慈善事业的阶段性分析以及对当前税收政策的探讨,得出当前中国慈善事业面临的主要的税收问题,税收支持政策不利已经成为中国慈善事业发展的瓶颈。文章主要对慈善事业运营主体、个人捐赠者、企业捐赠者三个不同主体进行研究。 The main research object of this paper is the current tax supportive policies for developing philanthropy in China. Through the phased analysis of China’s philanthropy and the discussion on the current taxation policies, the author finds out the main tax issues that China’s philanthropy now faces. The unfavorable taxation support policies have become the bottleneck of the development of philanthropy in China. The article mainly studies the three different main bodies of philanthropy operators, individual donors and corporate donors.