Smart tax is the main focus for improving the modern tax system，deepening the reform of the tax collection and administration system，and promoting the modernization of tax collection and administration. Centered on serving taxpayers and fee payers，with the electronic invoice reform as a breakthrough and tax big data as the driving force，smart tax features high integration functions，high security performance，and high application efficiency. The goal of smart tax is to drive innovation in tax law enforcement，service，and supervision systems as well as business changes，further optimize the organizational system and resource allocation，promote high-quality development of tax revenue，and better serve the modernization of the tax governance system and governance capacity. This report sorts out the concepts and characteristics of smart tax，focuses on the development status of the “Golden Tax Phase IV”，the electronic invoice reform，the new unified and standardized national e-tax bureau，and the smart office platform at three ends，and discovers problems such as the absence of basic theories，bottlenecks in information technology，deviations in data quality，insufficient integration of technology and business，easy occurrence of risks in system data，the need to improve the accuracy of risk control，and the need to strengthen international cooperation in collection and administration. Through analyzing the challenges faced by China’s smart tax，absorbing and drawing on the experiences of smart tax in countries such as the United States and Singapore，this report explores tax modernization schemes to promote the construction of China’s smart tax from aspects such as formulating specific strategic plans for smart tax，carrying out overall coordinated changes of the system，achieving in-depth integration of technology，data，and business，as well as “governing tax with data” for tax risk prevention and deepening the comprehensive collection and administration reform in the field of taxes and fees.