Abstract
Charitable trust is a combination of charity and trust industry. The development of charitable trust started earlier in foreign countries and has been widely used. Charitable trust in China is still in its infancy, lacking legal support and a complete operation system. Problems such as unclear boundaries and imperfect tax preference system, and a complete public trust system has not yet been formed. But from a development point of view, charitable trust in China's poverty alleviation, pension and other fields have a high application value and development prospects. In this paper, the development status of charitable trust in China is summarized and considered.