As women''s economic independence continues to strengthen,their latent purchasing power and consumption demands have grown exponentially.This burgeoning female-centric market has drawn significant commercial interest,giving rise to the phenomenon of "pink tax,"which has permeated key consumption sectors such as fitness,apparel,personal care, and cosmetics.This study identifies the pink tax as a gender-based differential pricing strategy employed by businesses, delving into its overt and covert manifestations while comprehensively analyzing the underlying causes of gender-driven price premiums.Furthermore,adopting a dialectical perspective within the framework of the "she economy",the research examines the dual externalities—both positive and negative—imposed by the "pink tax" on market supply-demand dynamics and female end-users.It also explores practical approaches to degendering "pink-coded" products,aiming to reconcile their functional utility with emotional appeal,thereby fostering a more equitable and satisfying consumption experience for women.