The reporter learned from the Guangdong Provincial Department of Finance that in order to continuously meet the needs of the people for childcare services, the finance of Guangdong Province plays a financial role and takes multiple measures to strengthen the construction of a universal childcare service system. To strengthen the funding guarantee for inclusive childcare, Guangdong's finance department actively seeks support from higher authorities and continuously increases provincial investment. On the one hand, it supports Guangzhou's successful selection as a demonstration project for the development of inclusive childcare services supported by the central government in 2024. It is understood that the Guangzhou demonstration project will receive a central subsidy of 100 million yuan within two years. At the same time, in 2023, we will strive to invest 3.98 million yuan from the central budget to support the construction of five inclusive childcare service projects in Guangdong, and promote the standardization and standardization of childcare. On the other hand, the provincial government plans to invest 386 million yuan to support the construction of a number of municipal demonstration childcare comprehensive service centers and county-level demonstration childcare institutions in various regions through post award subsidies and provincial demonstration projects, and to create a comprehensive guidance system for inclusive childcare that covers the entire province. In addition, we will actively work with relevant departments to strengthen the reserve of childcare service construction projects and actively strive for the support of ultra long term treasury bond. Based on the specific deployment of the Provincial Party Committee's "1310" plan, Guangdong Finance takes the lead in researching the five-year action plan in the field of childcare from 2023 to 2027, promoting the implementation of three major actions: optimizing the birth service system, constructing inclusive childcare services, and promoting child health services. From accelerating the construction of an inclusive childcare guidance system, increasing the supply of inclusive childcare services through multiple channels, carrying out childcare service demonstration and creation, cultivating childcare professionals, and strengthening the safety management of childcare institutions, we support the construction of a childcare service guarantee system that links provinces, cities, and counties in five aspects. At the same time, we actively support the research and formulation of implementation opinions on promoting the development of care services for infants and young children under 3 years old in Guangdong Province, implementation plans for optimizing fertility policies to promote long-term balanced population development, overall solutions for "one elderly and one young" in Guangdong Province during the 14th Five Year Plan period, and major policy support lists for "one elderly and one young". We continuously establish and improve the public service system for childcare. Guangdong's finance department also actively supports the expansion of childcare service supply and the improvement of childcare service quality through tax incentives, pilot programs for childcare services, and training for infant and child care service personnel. One is to actively guide public childcare service institutions or kindergartens to make full use of the current tax preferential policies, exempt value-added tax on childcare and education services provided by kindergartens and kindergartens, exempt property tax, urban land use tax, deed tax on self use properties and land that meet the conditions, and exempt value-added tax and reduce enterprise income tax on income obtained from providing community childcare. The second is to promote the pilot implementation of childcare services in public medical institutions in Guangdong Province, using their own funds and venues to provide welfare childcare services for employees. The pilot work will be included in the deepening of the medical and health system reform and the assessment of the Guangdong Health Action, and to accelerate the formation of promotable experience in employer childcare systems. The third is to encourage local governments to include infant and toddler care service personnel as urgently needed in employment training plans such as the "South Guangdong Home Economics" project, and carry out maternal and child care training through the "South Guangdong Home Economics" project. (Lai Xin She)