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This book systematically explains the development, quality characteristics and future trends of China's digital economy tax revenue; Taking the coverage, background, classification and other basic issues of the digital economy as the starting point, based on the statistical indicators of the national economy, tax big data and other data information, this paper analyzes the practical application and development track of the digital economy tax from the perspective of the forefront of the digital economy tax theory, the classification of indicators, the scale and quality of the digital economy, etc; This paper analyzes the economic tax data of the top 100 cities in the digital economy by using the fuzzy cluster analysis method, calculates the comprehensive index of the tax relations of the digital economy in some provinces, and analyzes the development of the digital economy in the two regions by taking the tax situation of Shanxi and Liaoning as examples.