中国对基金会支持图书馆发展的制度建设主要体现在两个层面：国家层次的政策法规建设和图书馆行业法规政策的规定。国家层次的政策法规包括基金会的设立与撤销、鼓励基金会等非营利机构捐赠税收优惠、基金会的运作与管理环节三个方面，而图书馆行业法规政策方面缺乏具有可操作性的鼓励条款。文章还对目前国内已经正式颁布的九部地方图书馆法规内容进行分析，指出基金会支持图书馆事业发展的制度化建设仍存在税收减免壁垒重重、捐赠实物难以享受税收优惠等问题。%China foundation supports the construction of library development that mainly shows in two aspects :policies and laws building, rule of library professional regulations and policies of state level . Policies and laws include three aspects : foundation establishment and revocation, encouragement of donation tax preference of foundation and other non-proift organizations , operation and management of foundation . Analyzing the content of issued local nine library laws this paper points out some problems of barriers of tax deduction and exemption in the construction of the systematization , the dififcult to enjoy the preferential tax of donation.
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