As my country’s economic development has entered a new normal，the role of digital economy enterprises represented by the Internet platform economy has become more and more prominent in the entire economic and social development process. Based on digital technology，the platform economy innovates the traditional trade mode and cooperation division of labor mode，and promotes the transformation of the economic structure. The traditional tax concept and the existing tax system have been challenged and impacted by the emerging economic model，and it is urgent to change the tax collection and management system to adapt to the needs of the platform economy. On the basis of expounding the platform economic theory and business model，this report analyzes the difficulties existing in my country’s current tax system，tax collection and management，tax audit and other aspects. The healthy development of economic norms provides practical and feasible tax management solutions.