1. Reduce the cost of family rearing: For families with babies under 3 years old, taking care of babies will incur certain expenses, such as milk powder, diapers, clothes and medical expenses. The special additional deduction policy can reduce the burden on families in these areas.
2. Improve the family's fertility willingness: With the improvement of living standards, the cost of raising children is also rising. The government can encourage families to have children and improve their willingness to have children by implementing the special additional deduction policy for infant care under 3 years old.
3. Promote the healthy growth of infants and young children: The government provides preferential tax policies to families, which helps to improve the living conditions of infants and young children, increase the importance that families attach to infant care, and thus promote the healthy growth of infants and young children.