At present， China''s birth rate continues to decline mainly due to the low fertility willingness of people of childbearing age caused by great economic pressure. The three special additional deduction policies of children''s education， housing loan interest and medical treatment for serious illnesses have alleviated the economic pressure of people of childbearing age to a certain extent， but there are still some problems in the deduction standard， deduction amount， calculation methods for deduction amount， targeted age range of the deduction policy and setting of deduction units. Accordingly， it is proposed that a "phased" deduction standard should be established for children''s education； the deduction amount should be scientific and the deduction method should be progressive； housing loan interest can be deducted according to the actual limitation on the number of children in the family. In order to promote the further implementation of the "three-child policy" in China， some optimization measures should be taken， such as loosening on the age limits for medical treatment of serious diseases and implementing the deduction policies based on each family.