The plight of charity during COVID-19 pandemic makes the emerging charitable trust more known to people. Though the new charity law adopted in 2016 has optimized most of the provisions, there are still many deficiencies about it. At present, there are still some problems in the tax incentives of charitable trust in China, such as the narrow scope of tax incentives subject, the lack of specific provisions on tax incentives and repeated taxation. In order to give full play to the advantages of charitable trust during the pandemic or among other chari? table undertakings, China should improve the tax incentives system of charitable trust, clearly include the trust company into the scope of tax incentives subject, issue corresponding supporting normative documents for spe? cific provisions of tax incentives, and solve the problem of double taxation by implementing the principle of sub? stantive taxation.