慈善捐赠在缩小贫富差距、促进社会公平等方面的积极作用和特殊价值已经得到国际社会的认同和肯定,各国政府也都通过多种公共政策来激励慈善捐赠。税收政策作为能广泛引导和激励慈善事业发展的重要手段,被世界各国广泛运用。在慈善捐赠日益全球化的今天,不同国家之间相互学习、借鉴,是慈善事业发 The positive role and special value of charitable donations in narrowing the gap between the rich and the poor and promoting social equity have all been recognized and affirmed by the international community. Various governments also encourage charitable donations through various public policies. As an important measure that can guide and encourage the development of philanthropy widely, tax policy is widely used by all countries in the world. In today’s increasingly global charitable donations, learn from each other, learn from each other, is a charity