he digital economy has changed the trading mode and value creation means under the traditional economy, which makes industries highly related, creates numerous business models and value growth points, and affects the income sources of taxpayers from many aspects. Faced with the impact of new things, the current tax collection and management system can't keep pace in the process of adapting to the development of digital economy, resulting in many problems, such as vague identification of basic tax elements, lagging invoice system and difficult access to tax-related information, which hinder the improvement of collection and management efficiency. Based on this, by analyzing the impact of the digital economy on the current tax collection and management system, in order to solve the potential contradictions in the tax field, this paper puts forward reasonable countermeasures for tax reform, hoping that the tax collection and management system can meet the new requirements of the development of the digital era.
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