In the report of the 19th National Congress of the Communist Party of China, it is emphasized to further promote the matching and connection between fertility policies and relevant economic and social policies. Based on the theoretical logic of fertility incentive caused by tax system, a taxing wages model is used to simulate the effects of OECD countries in this paper. It is found that, in many OECD countries, personal income tax ( PIT) has a significant positive effect on fertility incentive, especially for the low and middle income families．Further research reveals that the same or increasing quota tax benefits are usually designed for eligible children，and even an additional amount is introduced for large families to get a better fertility incentive; the children tax allowances have been replaced by tax credits with a phase-out and a refundable system; alone parent can enjoy extra tax benefits, while couples can benefit from separate taxation, marital status reliefs or joint taxation. Therefore, PIT system with “friendly fertility”in China should be adopted gradually on the successful experience learned from OECD countries．
