Smart taxation is the main focus of improving the modern tax system，deepening the reform of the tax collection and management system，and promoting the modernization of tax collection and management. Smart tax is characterized by high integration function，high security performance，and high application efficiency，with the service taxpayer payer as the center，the electronic invoice reform as the breakthrough，and the tax Big data as the driving force. The goal of smart taxation is to drive innovation in tax law enforcement，service，and regulatory systems，as well as business transformation，further optimize organizational systems and resource allocation，promote high-quality development of taxation，and better serve the modernization of tax governance system and governance capabilities. This report reveals the development history of smart taxation，the current development status of smart taxation services，the fourth phase of golden taxation，and the reform of invoice digitization，as well as issues such as the lack of basic theories，information technology bottlenecks，data quality deviations，as well as data business integration，system data security，and risk prevention and control accuracy. By analyzing the challenges faced by smart taxation in China，absorbing and drawing on the experience of smart taxation in countries such as the United States and Singapore，we explore tax modernization plans to promote the construction of smart taxation in China，including formulating specific strategic plans for smart taxation，conducting comprehensive and systematic reforms，achieving deep integration of technical data business，and strengthening tax risk prevention through digital taxation.