The process of globalization and the evolution of digital technologies are propelling human society towards a new phase of industrial revolution

primarily centered on information technology. Nations worldwide are actively exploring ways to enhance governmental governance mechanisms. A significant aspect of this drive is the ongoing transformation in government administration driven by digital governance. Taxation

as a crucial pillar supporting a country's economic progress

assumes a paramount role both domestically and internationally in governmental operations. Recent years have witnessed substantial progress in the reform of tax collection and management systems

underscoring the essential contribution of taxation to China's fiscal revenue. Functioning as the tax authority at various levels

tasked with the responsibility of 'taking taxes from the people

utilizing them for the people

and benefiting the people

' the tax administration is diligently enhancing its service approach. By embracing a customer-centric philosophy

expanding service offerings

enhancing operational efficiency

and gradually elevating taxpayer satisfaction and compliance levels

the tax bureau is reinforcing its commitment to public service. Nevertheless

discrepancies between theory and practical implementation persist. At the grassroots level of tax administration

challenges related to personnel awareness

management frameworks

and tax service methodologies continue to impede the enhancement of service quality and efficiency. The paper will focus on enhancing and optimizing the big data infrastructure

integrating and transforming grassroots tax services through digital reforms

merging front-end and back-end operations

and establishing a comprehensive platform system for large and medium enterprises. The initiatives aim to enhance tax services at the grassroots level

address inefficiencies and ineffectiveness in tax services

and foster a conducive business environment for all to appreciate the benefits of taxation.