Any chinese citizen ? Would a regional be enough or does it have not be national ?

@Odoacre regional or even just a part of society for example only govt employees or military etc

Would any tax breaks related to having children count, or does it need to be something that specifically incentivises having more than one child?

@Ernie bump

@JoshuaWilkes Hmm, what do you mean? Something like lower taxes on formula for babies definitely don't count. This is about putting someone into a advantageous tax status because of their child bearing behavior.

@Ernie it looks like when I wrote that comment I was thinking of policies that specifically kick in for a second child (my memory...), but it's also useful to hear the example you just gave.

Sounds like what you are asking is whether having children will lower your taxes on things unrelated to the children?