Under the background of an increasingly prominent issue of low fertility rate， it is necessary to explore the optimization path of a tax structure with pro-fertility incentives to demonstrate the effectiveness of tax incentives and address the practical needs of population transition. This paper firstly summarizes the practical explorations of direct and indirect taxes in encouraging fertility in China， as well as the beneficial experiences of other countries. Subsequently， it evaluates and compares the potential of direct and indirect taxes in promoting fertility in China from three dimensions： tax theory principles， tax system design， and the perceptions of childbearing-age groups. Further analysis is conducted in conjunction with the actual economic development situation in China and the requirements of other economic development goals for tax system structural adjustments. This paper argues that in order to effectively promote the implementation of fertility support policies in field of the tax， it is necessary to adopt a two-pronged tax strategy with simultaneous efforts in both direct and indirect taxes. In the process of policy promotion， it is especially necessary to pay more attention to the role of indirect tax in promoting birth support， so as to fully release their potential in supporting fertility and form a joint force with direct taxes. Together， they will jointly construct a birth-friendly tax policy system to provide solid and powerful tax support for addressing the dilemma of low fertility rates and promote long-term balanced population development.