内容摘要：
社会捐赠是在政府和市场发挥作用的基础上对资源进行再分配的一种形式。受经济、历史、文化等诸因素的影响，各国的社会捐赠发展模式不尽相同。其中，美国、日本和荷兰的捐赠模式各具特点且较有代表性，本文比较了上述三国社会捐赠的税收激励政策，总结了其现有的实践经验，在此基础上提出构建我国社会捐赠税收激励体系的政策建议。
关键词：社会捐赠 税收激励
abstract：public donation is an important means to reallocate resources on the basis of effective functioning of market and government. affected by such factors as economy, history and culture, the development pattern of public donation varies from country to country. this paper compares tax incentive policies towards public donations in the usa, japan and the netherland, summarizes their accumulated experiences and proposes some suggestions on establishing tax incentive systems towards public donations in china.