【摘要】 随着人口老龄化的不断深化、新技术进一步应用，银发经济需求呈现出新的趋势，银发经济迎来更大发展。立足人口老龄化新形势，我国已提出发展银发经济的战略目标，而作为国家宏观经济调控工具的税收对促进银发经济发展具有重要作用。虽然我国促进银发经济发展的税收政策体系初具框架，在推动银发经济发展方面发挥了一定的作用，但仍存在税收优惠政策覆盖面较小、缺乏对养老服务配套产品的税收激励、居家养老的税制针对性不强、创新社区养老服务的税制尚不健全等问题，与发达国家存在一定差距。基于此，我国应借鉴国外发展银发经济的先进经验，聚焦银发经济高质量发展，扩大税收优惠政策覆盖范围、建立健全养老服务业协调配套产品的税收优惠政策、加大对居家养老的税收扶持、增强社区养老服务的税收优惠。更多还原

【Abstract】 With the continuous deepening of population aging and the further application of new technologies, the demand for silver hair economy is showing a new trend, and the silver hair economy is experiencing greater development.Based on the new situation of population aging, China has proposed the strategic goal of developing the silver economy, and taxation, as a tool for macroeconomic regulation, playing an important role in promoting the development of the silver economy.Although the tax policy system for promoting the development of the silver economy in China has initially taken shape and played a certain role in promoting the development of the silver economy, there are still problems such as limited coverage of tax preferential policies, lack of tax incentives for supporting products of elderly care services, weak targeting of the tax system for home-based elderly care, and incomplete tax system for innovative community elderly care services, which are still lagging behind developed countries.Based on this, China should learn from the advanced experience of developing the silver economy abroad, focus on high-quality development of the silver economy, expand the coverage of tax incentives, establish and improve tax incentives for coordinated supporting products in the elderly care service industry, increase tax support for home-based elderly care, and enhance tax incentives for community elderly care services.更多还原