Poverty alleviation is a grand project involving the whole society, and is related to the development direction of socialism and the process of national modernization. It is the basic national policy and major strategic deployment of China to eliminate poverty and improve people’s livelihood under the new historical conditions. Therefore, in order to win the final victory of poverty alleviation and difficulties tackling, it is not enough to have only a policy system and an institutional system. It is also necessary to establish an effective legal system to regulate and restrain various poverty alleviation behaviors, which is the basic condition for ensuring the sustainable development of poverty alleviation.