The birth rates obviously drop in recent years in Taiwan, the birth rates fall sharply 30% during 5 years. The phenomenon will cause every stage of education students get lower. It will influence school survival, even influence future manpower market, as well as the industry. The low birth rate could accompany the high ate of older people. The government finance will bear more heavy in the future too, and influence national overall economic development. The study is to discuss the problem that low birth rate mainly evolved. The reason that low birth rate bring about. The tactics to solve and low birth rate problem of preschool education, in order to delay the low birth rate phenomenon. This research goes on by analysis of documents and data. The study brings up some tactics of child care and welfare policy as follows: (1) Grant the child-bearing subsidy. (2) Increase preschool facilities. (3) Raise the children's deduction of the income tax. (4) It is equal to implement the sex, offer women to nurse a baby absence, and offer them the basic living allowance. (5) Set up the department to teach people bring up children. (6) Strengthen the home-education; emphasize the value of the marriage and parenting. (7) The infants who over two-year old study in the kindergarten free. (8) Make a reservation rationally for the private kindergarten. (9) Offer the private rational norm of teacher's salary of kindergarten and give the salary subsidy who insufficient it. (10) Appropriate planning integrates the nursery school and preschool strengthen preschool management manpower, etc... So that when young people are devoted to economic construction, can improve the born baby will. Slow down the social impact of low birth rate.