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总结
多家外媒称，中国在出生率持续走低、人口快速老龄化背景下，考虑通过调整税制与支出结构鼓励生育，包括对避孕套、部分避孕药征税，并配套降低托育与育儿成本等措施。政策酝酿之际，距离终结“一孩”政策已近十年，但民众生育意愿仍偏弱。领导层担忧劳动力收缩、社保压力上升及经济增长前景，相关做法也引发对个人选择、公共卫生与政策有效性的讨论。
正文
China's baby steps: Ageing Beijing to tax condoms, contraceptives; why Xi Jinping is worried Times of India China taxes condoms, contraceptive drugs in bid to spur birth rate The Hindu Ten years after it ended its 'one-child' policy, China's push for more babies isn't winning its citizens over CNN Condom tax and cheaper childcare: China's plan to boost birth rates BBC Why China is doubling down on its export-led growth model Financial Times
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