Arbsract: Since the implementation of the "comprehensive two-child" policy in China, the number of births in China has increased significantly, but it has not yet reached the expectation, and the people's fertility willingness and behavior are increasingly influenced by economic and social factors. In this paper, from the perspective of adjusting the tax policy of personal income tax, a comparative analysis is made on the personal income tax system with individuals as the taxpayer and families as the taxpayer. Based on the microscopic data of China Family Tracking Survey (CFPS) in 2014, the family tax policices in the United States and France are simulated to explore whether the family tax policy can alleviate the economic pressure of working-class families,thus cooperating with the "comprehensive two-child" policy. The results show that the influence of family tax policy on family income in America and France increases with the increase of income. Among them, the influence of American family tax policy increases with the increase of income gap between husband and wife. The effect of French family tax policy on reducing personal economic burden is unstable for families with higher incomes in the process of family size change.

Keywords: Comprehensive Two-Child; Personal income tax; Family system; Micro-analysis