随着各国老龄化程度加深,如何促进人口增长成为各国政策要点。我国自2016年1月1日起,实行全面“二胎”政策。落实一年多来政策取得一定效果,如何更有效促进政策落实,释放我国人口红利?本文从个人所得税费用扣除角度,探讨如何有效促进全面“二胎”政策的实施。 With the deepening of the aging of all countries, how to promote population growth has become a national policy point. Since January 1, 2016, China has implemented a comprehensive “second child ” policy. After more than a year has passed since the implementation of the policy, some achievements have been made, how to promote the implementation of the policy more effectively and release the demographic dividend of our country? This article explores how to effectively promote the implementation of the policy of “second birth” from the angle of deducting the individual income tax.