Abstract:Charity donation is an important form for enterprises to fulfill their social responsibilities.Taking the listed companies in China from 2011 to 2020 as samples, the impact of financial pressure on corporate charitable donations is examined , and the role of corporate tax burden between financial pressure and corporate charitable donations is discussed .It is found that the greater the local financial pressure,the more it can promote corporate donations in this area,and the corporate tax burden has a reverse adjustment effect between financial pressure and corporate donations.The government can provide good tax environment for enterprises and correctly guide the donation behavior of enterprises by formulating reasonable fiscal revenue and expenditure plans, standardizing tax standards.