Abstract
With the acceleration of the process of population aging, the structural imbalance of China's population has begun to emerge, which will have an impact on China's economic, political, social and cultural development that cannot be ignored. On May 31, 2021, China officially proposed to implement the "three-child" policy to actively respond to the problem of population aging in China. However, in the face of the continuous decline of fertility rate, China's current tax policy not only cannot effectively reduce the cost of marriage and childbirth, but also can increase the cost of marriage and childbirth, resulting in the inhibition effect of married fertility. How to use tax means to solve the birth dilemma, improve the social fertility will, smoothly promote the implementation of the three-child policy is the main purpose of this paper.
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