Abstract This paper analyzes the charitable contribution level differences between regions and its changing trend by sampling data from 2000 to 2011 with cini coefficient, the logarithmic average deviation and Theil index. The results show that differences of charitable contribution level between regions is obvious and tending to increase and enlarge, and the intra-regional differences plays a dominant role; The charitable contribution level differences is mainly inter-provincial differences and charitable contribution levels in east region, central region and west region present the “U” feature. On this basis, the paper puts forward a series of policy suggestions that reconstruct the logic of charity law system construction, reshape the value orientation of charitable tax policy and promoting charity market-oriented transformation of the policy recommendations.
2013, Vol. 1 
