This report focuses on new issues and contradictions in the field of digital economy taxation，analyzing and explaining these problems and underlying reasons from a new development perspective，and proposing new frameworks and ideas to promote the development of digital taxation. Based on the rapid promotion of digital transformation by the government，there have been new developments in China’s digital economy and new challenges in data asset tax management. This is mainly reflected in the fact that the digital economy has broken the equilibrium state，and more attention needs to be paid to the impact of the digital divide and the necessity of digital governance，the demand for full chain management of data assets，and the disruptive changes in smart taxation and digital invoice systems. Due to new challenges such as tax loss of data assets and lack of tax regulation mechanisms for data resources，a full chain management mechanism for data assets should be established. This mechanism should strengthen collaborative management of data assets from multiple perspectives and dimensions，including data element market transactions，data asset ownership registration，data asset valuation and pricing，data asset accounting，and data asset taxation system design. Combining the full chain management of data assets，this report attempts to construct a basic framework for tax governance throughout the entire lifecycle of data assets. It studies the tax management issues of data assets from different aspects such as formation，use，transaction，and disposal. It analyzes and defines the nature and functions of taxes such as digital service tax，data asset tax，data resource tax，and data use tax，and reconstructs a digital tax system that meets the requirements of digital economic development.