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Abstract
Targeted poverty alleviation is a wise and far-reaching basic national policy formulated by the Chinese people under the leadership of the Communist Party of China. It is a strategic project and strategic goal for the Chinese people to completely shake off poverty and backwardness and move towards a prosperous and powerful country, as well as the historical mission of socialism to defeat capitalism. However, targeted poverty alleviation is a grand project involving the entire society. To ensure the ultimate realization of the goal of targeted poverty alleviation, only policies and programs are far from enough. Corresponding legal systems must also be established, which is the fundamental condition for targeted poverty alleviation and sustainable development.