Big data tax collection and management is of great significance for building a new pattern of “governing tax with numbers” and promoting the modernization of tax governance system and governance capabilities. This paper takes the data of China's A-share listed companies from 2015 to 2019 as the research object, takes the implementation of the third phase of the Golden Tax Project as an opportunity to investigate the impact of big data tax collection and management on corporate tax compliance. The research found that: (1) The big data tax collection and management has significantly improved corporate tax compliance. (2) Big data tax collection and management promotes enterprises to improve tax compliance through three influence mechanisms: reducing the real earnings management of enterprises, reducing the rent-seeking behavior of enterprises, and intensifying the constraints on enterprise financing. (3)The joint effect of improving corporate information transparency and big data tax collection and management can more effectively improve corporate tax compliance, while the effect of big data tax collection and management on corporate tax compliance is more significant in companies with lower audit quality, in companies with a lower percentage of independent directors, in companies with duality of COB and CEO. The research has important reference significance for strengthening the construction of digital government and forming a new pattern of digital governance, tax authorities should pay attention to the governance effect of big data tax collection and management.