With the rapid development of higher education in China, the conflict between the widening scope of higher education and the inadequate input becomes outstanding. Social donation, as an important approach to the shortage of fund for higher education, is restricted by a lot of factors concerning tax policy and poses several problems to the present tax policy system. To perfect donation tax policy system to higher education in China, the measures should be taken, as amplifying organization to regulate administration and realize the efficient operation; fully starting the project of supporting fund for donation; encouraging direct donation to institutes of higher education; taking turnover tax and income tax renovation ;beginning the levying of inheritance and gift tax.