近年来,媒体、企业家、公益机构针对中国税收政策对公益事业优惠不足问题多有批评。税收政策与以慈善为主的第三次分配息息相关,一方面,慈善组织亟待更有力的税收优惠政策出台,另一方面,税收政策对慈善机构的监督职能更不应被忽视。现阶段,我国尚缺乏系统化的针对慈善组织的税收政策,仅有的“优惠”散见 In recent years, the media, entrepreneurs and non-profit organizations have criticized China’s tax policy for giving less favorable public services. On the one hand, charitable organizations urgently need to issue more powerful tax preferential policies. On the other hand, the tax regulatory system should not neglect the supervisory function of charities. At this stage, there is still a lack of systematic taxation policies for charities in our country, and only “special offers” are scattered