As an important engine to promote economic development and social progress，digital economy has a broad development prospect and application value. This paper analyzes the impact effect of digital economy on taxation based on the basic situation and development of china’s digital economy and digital economy taxation，and makes a specific analysis of china’s taxation practice from two perspectives of taxation governance and taxation big data，and puts forward suggestions for the development of digital economy taxation in China. Police suggestions are made to promote the refinement of policies，implement the principle of taxation law，promote information sharing and common taxation governance，optimize taxation services，and promote the change of taxation governance in the digital economy in the light of international research and consensus.