Abstract: Defects have been exposed in China's traditional tax source management system of natural taxpayers and the division rules of international taxation jurisdiction due to the impact of economic digitization. By referring to tax reform measures and proposals of foreign countries and international cooperation organizations, China could try to establish a digital tax account system and improve tax declaration system of natural person, and improve supporting tax collection and management laws from two aspects of substantive law and procedural law. Also, short-term and long-term plans could be adopted to construct the digital service tax system in accordance with the changes in international tax environment, principle of data existence as a new standard could be introduced to judge the permanent institutions, and factor weight of profit distribution be reconsidered so as to prevent the loss of data value and safeguard the national tax sovereignty.