内容摘要：
近年来，我国非营利组织发展迅速，在消除贫困、发展教育、保护环境、抗灾救灾等方面发挥了日益重要的作用，已成为建设社会主义和谐社会不可或缺的一支重要力量。但是，我国非营利组织的税收制度却远远滞后于其发展。本文旨在通过分析和比较各国非营利组织税式支出政策，提出优化我国非营利组织税式支出政策的具体建议，以期促进我国慈善公益事业的发展。
关键词：非营利组织税式支出 捐赠
abstract：along with a rapid development of non-profit organization (npo), it plays a more and more significant role in the fields of anti-poverty, education, environment protection, disaster preventing and fighting and etc，and has become an important force in building a harmonious socialist society. however, the construction of tax system concerning npo still lags behind its development. by drawing upon tax expenditure policies concerning npo abroad as reference, this paper puts forward some suggestions for improving such policies to encourage public welfare undertakings of our country.