本文是关于我国高等教育捐赠税收优惠政策的研究。随着我国高等教育发展与教育经费短缺之间的矛盾日益凸显，社会捐赠逐渐成为解决高等教育资金困境的重要途径之一。世界各国普遍利用税收优惠政策促进高等教育捐赠的发展，但是我国高等教育捐赠税收优惠政策中存在的问题，阻碍了高等教育捐赠事业的发展。 本文采取文献分析法，对我国高等教育捐赠相关的高等教育经费收入、大学基金会发展以及税收优惠政策变迁进行了梳理和剖析，对不同时期的发展现状和税收优惠政策变化进行了划分和总结，并结合西方最优税制理论进行了分析。研究认为，虽然目前我国高等教育捐赠收入发展缓慢，但在未来这将是对高等教育经费进行补充的重要来源，而且高等教育捐赠事业发展深受国家政策的影响。 经过研究还发现，我国高等教育捐赠税收优惠政策发展呈现出以下特点：第一，税法的颁布是对国家行政权力的彰显；第二，高等教育捐赠的税收优惠政策发展是“由外资到内资”的扩散过程；第三，所得税捐赠税收优惠政策的发展历程复杂且多变；第四，捐赠者和受赠者均为税收优惠的实际受益者。然而，在其发展过程中也存在以下问题与挑战：第一，捐赠税收优惠政策不够具体；第二，捐赠税收优惠政策汇总有待加强；第三，税收优惠政策对于社会捐赠的激励作用不大；第四，捐赠税收优惠政策种类不足。 本文利用比较分析法，对我国高等教育捐赠税收优惠政策发展历程的特点和规律进行了研究，提出了完善我国高等教育捐赠税收优惠政策的对策与建议：第一，从内外部环境入手，逐步建立健全我国高等教育社会捐赠机制；第二，采取多种途径相结合的方式，进一步加大我国高等教育社会捐赠的税收优惠力度；第三，在我国高等教育社会捐赠机制逐步完善的基础上，形成一套有中国特色的高等教育捐赠政策体系。

This study focuses on China’s Tax Preference Policies for Higher Education Donation. Under the circumstances that the development of higher education is affected by the shortage of funding, social donation has become an important way to solve the predicaments of high education funding. How to promote the development of higher education donation has become the focus of attention of all countries, but the problems in China’s tax preference policies for higher education donation hinder the development of higher education donation. Through literature review, this study analyzes the changes in funding, development of university foundations and changes in tax preference policies. It categorizes and summarizes the changes in tax policies in different periods, which is examined through Western Optimal Tax Theory. This study finds that although the development of China’s higher education donation is slow, it is an important supplement for educational funding, and the development of higher education is affected by related policies. This study also finds the development of China’s tax preference policies for higher education donation has the following characteristics and regulations: First, the enactment of tax law is a manifestation of the state’s administrative power. Second, the development of tax preference policies for higher education donation is a process of expansion from foreign capital to domestic capital. Third, the development of tax preference for income tax donation is complex and changeable. Fourth, both donators and recipients are the actual beneficiaries of tax preference. There are also problems and challenges: First, the tax preference policies for donation are not specific. Second, the summary of tax preference policies for donation should be improved. Third, the incentive effect of tax preference policies on social donation is not clear. Fourth, there is a lack of varieties of tax preference policies for donation. Through the comparison and analysis of the development of China’s tax preference policies for higher education donation, this study puts forward recommendations for improving tax preference policies: First, gradually establish a sound social donation mechanism for higher education considering internal and external contexts. Second, increase the tax incentives for social donation in higher education by various means. Third, establish a policy system for social donation in higher education with Chinese characteristics based on the improvement of higher education donation mechanism.