The taxaion should comply with the internal operation law of social public welfare donations，comprehensively and systematically grasp the relationship between the tax system （means） and social public welfare donations （goals），so that the system is more vital and sustainable. We must comprehensively consider the whole life cycle and all links of social public welfare donations，extend the taxation to all types of taxes，moderately reduce the relevant tax burden of social public welfare donations，vigorously promote the construction of public welfare social organizations，and firmly grasp the main grasp of social governance to carry out tax supervision.