Abstract：

With the rapid advancement of digital technologies such as big data, artificial intelligence, and blockchain, global tax governance is accelerating towards a new era of ‘ data-driven taxation ’ . China's tax system continues to advance the Golden Tax Project and smart taxation initiatives, undergoing profound transformations in tax administration models. Despite significant progress in smart taxation development, challenges persist, including inadequate information-sharing mechanisms, the urgent need to optimise enforcement procedures and legal frameworks, and insufficient capabilities for pre-emptive prevention and dynamic monitoring. This paper, based on a systematic review of the current tax administration model, proposes specific measures including establishing robust information-sharing mechanisms, optimising tax enforcement procedures and the legal framework, and constructing an intelligent, precision-based, full-cycle tax supervision system. These recommendations provide theoretical support and practical guidance for building a modern tax administration system.

Key Words：

digital intelligence era; tax governance; data-driven taxation; digital transformation