Tax-supported fertility policies constitute a vital component of China's fertility support policy system, aiming to enhance citizens' fertility intention by reducing the financial burden of parenting. The main taxpayers covered by these policies include individuals, enterprises, preschool institutions, and childcare providers. Classified by taxpayer type, China's tax-supported fertility policies encompass: for individuals, special additional deductions in personal income tax and preferential deed tax on home purchases; for enterprises, corporate income tax incentives on taxable income; for preschools, value-added tax (VAT) reductions or exemptions; and for childcare providers, preferential tax treatments covering multiple taxes such as VAT, deed tax, property tax, and urban land use tax. To further strengthen the incentivizing effect of these policies, the following measures are recommended: for individuals, introducing optional household-based taxation for personal income tax, lowering VAT rates on maternal and infant products, and implementing targeted real estate tax incentives; for enterprises, establishing a fertility-friendly corporate taxation system.