The urban-rural reciprocal elderly care refers to a new form of elder care that enables the elderly in both urban and rural areas to share and benefit from the development of rural health care industry and voluntary services. Although this phenomenon has not become a widespread trend in China，but with the growing demand for health care for the elderly，the guidance of national and local policies，the rising popularity of leisure tourism in rural areas and the development of rural health care industry，there are more possibilities for the development of urban-rural reciprocity. Theoretically，urban-rural mutually beneficial elderly care is based on industrial collaboration， with coordination as a key factor and resource sharing as its objective. In practice，it is mainly manifested in four practice prototypes： high industry collaboration-high organization collaboration，high industry collaboration-low organization collaboration，low industry collaboration-high organization collaboration，and low industry collaboration-low organization collaboration. However，in the process of development，there still exist the following problems： who will organize；who will serve；what to serve；and how to serve. Accordingly，it is suggested to consider the possible intersection and reciprocal communication between urban and rural elderly care from the perspective of holistic regional development，make overall plans for the layout of the urban and rural elderly care industry，strive to promote the coordination of elderly care programs and services，promote the integration of smart medical care and health care，and scientifically design the mutually beneficial service process for urban and rural areas.