In recent years

the world has witnessed profound digital transformation in all fields. In the economic field

the increasingly diverse innovative business models and trade forms

coupled with the rapid transformation of traditional means of transaction by the epidemic

have brought serious challenges to the digital upgrading and intelligent transformation of tax work. Tax service

as one of the important work contents of direct contact with taxpayers and payers in tax work

it is urgent to keep up with the requirements of the era of digital change. In this paper

based on the requirements of taxpayers

SERVQUAL scale will be used to modify the characteristics of tax payment services under the digital background

and a set of SERVQUAL scale suitable for tax payment services under the digital background will be summarized. Based on the investigation of tax payment service needs of taxpayers in Y City

the investigation data will be collected

sorted out and analyzed. It summarizes the focus and direction of tax service improvement under the background of digitalization.