According to Charity Law，Article 79 to Article 82 stipulate that charitable organizations，donors and benefactors shall enjoy tax benefits. How to exactly realize “the enjoyment according to law”？It can be said that charitable organizations and tax incentives have grown together in a “collision”. The paper will take the tax preference of charitable organizations as an example. Looking back the past ten years both charitable organizations and tax preference experienced the ups and downs. From the practical level，there are some difficulties in the pre-tax deduction for individual donation，the tax issue of individual equity donation，and the drawbacks of non-recognition of service or labor donation. The paper analyzes the root causes of the problem，draws on international experience，puts forward feasible suggestions for improvement，and how to give full play to the role of tax incentives and guidance for the charity industry. In the new era with the awareness of “release，control，service”，this paper expects bright future of charitable organizations and tax incentives with optimism.