Abstract: The practice of tax modernization construction in China has accumulated rich experience for the modernization of tax collection and administration, while the construction of modernization with Chinese characteristics in the new era has put forward higher requirements for the modernization of tax collection and administration. Taking tax governance based on data as the core driver, this paper focuses on three major goals: optimizing the tax business environment, transforming the mode of tax management and services, and promoting the modernization of the tax governance system and governance capacity. It introduces a three-dimensional model of "institution-technology-governance", systematically analyzes the current characteristics and prominent problems of China's digital tax construction, clarifies the main tasks of digital tax construction in the new era, and puts forward specific implementation paths. The research shows that tax governance based on data is a key measure to break through the current bottlenecks in tax collection and administration, adapt to the development of the digital economy, and serve the modernization of national governance. It is necessary to make efforts from multiple dimensions such as data governance, system integration, and business collaboration to realize the fundamental transformation of tax collection and administration from "tax control based on invoices" to "tax governance based on data".