：捐赠是图书馆获取文献资源的重要方式之一。文章对我国省级行政区及副省级市图书馆捐赠实践现状进行调研，发现图书馆捐赠存在捐赠奖励制度老旧、捐赠募集制度欠缺等不足。结合《公共图书馆法》及相关法律，文章提出相应解决方案：一是执行捐赠税收优惠制度；二是完善捐赠冠名制度；三是建立图书馆发展基金制度。

Donation is an important way that the library accesses literature resources. This paper investigates the present situation of library donation practice in provincial and sub-provincial libraries in China, and finds that the deficiencies of library donation are mainly concentrated on the old donation reward system and the lack of donation-soliciting system. According to the Public Library Law of the People's Republic of China, this paper proposes the corresponding solutions: the first is to implement the tax preferential system of donation; the second is to improve the donor-naming mechanism; and the third is to establish the system of library development fund.