Using 2016 CLDS and CFPS datasets，this essay accurately estimates the household child-cost in China using Equivalence Scale based on Engel Model and Ｒothbarth Model separately．It illustrates that，compared to childless couple，the total expenditure for one-child households in China usually rises from 63. 91% to 67. 62%，and 139. 28% to 149. 99% ( 69. 64% to 75% per child) for the two-child households． There is no evidence for economies of scale in child breeding．In addition，the cost of children usually enhances when children grow up．It is generally higher in urban households than rural households, and there are various preferences in expenditure between urban and rural households based on demographic characteristic． The sinmlation analysis of government differentiated child-care allowance subsidy based on equivalent scale measure of child-care cost in China shows that,differentiated child-rearing allowance can effectively alleviate the economic burden of child- rearing and narrow the income gap between families．
