促进银发经济发展的税收政策研究

Study on Tax Policies to Promote the Silver Economy

摘要: 随着我国人口老龄化程度不断加深，发展银发经济已成为积极应对老龄化、推动高质量发展的重要路径。税收政策作为宏观调控的关键工具，在引导资源流向、激发市场活力方面具有独特作用。本文系统梳理了我国现行支持银发经济的税收政策，分析其在覆盖范围、激励力度以及精准性、部门协同等方面存在的不足，提出扩大政策适用主体、优化税制设计、强化央地协调、建立动态评估机制等优化建议。研究表明，构建更加系统、精准、协同的税收支持体系，有助于释放银发经济潜力，提升老年群体福祉，服务国家战略目标。

Abstract: As China’s population aging deepens, developing the silver economy has become a crucial strategy for actively addressing aging and advancing high-quality growth. Tax policy, as a key macroeconomic instrument, plays a unique role in directing resource allocation and stimulating market vitality. This paper systematically reviews China’s current tax policies supporting the silver economy, analyzes their deficiencies in terms of coverage, incentive strength, precision, and departmental coordination. It proposes recommendations including broadening eligible entities, refining tax design, enhancing central-local coordination, and establishing dynamic evaluation mechanisms. The study concludes that a more systematic, precise, and coordinated tax policy framework can effectively unlock the potential of the silver economy, enhance elderly well-being, and support national strategic objectives.