一、完善捐赠税收政策,调动企业和个人的慈善捐赠积极性当前能享受税收优惠的捐赠行为十分有限,多数慈善基金组织是以挂靠企业的形式享受相关税收优惠政策,对个人捐赠、实物捐赠等缺乏相应的税 First, improve the donation tax policy, to mobilize the enthusiasm of enterprises and individuals to charitable donations Currently can enjoy the tax incentives donations are very limited, most charity organizations are attached to the form of enterprises enjoy the relevant tax incentives, the lack of personal donations, in-kind donations The corresponding tax