In the context of the digital economy, building a modern tax governance model is an important support for improving the macroeconomic governance system and enhancing the effectiveness of macroeconomic governance. The traditional tax governance model based on the industrial economy era is incompatible with the digital economy, presenting problems such as a single tax governance subject structure, intensified tax information asymmetry, and poor tax governance effectiveness, which seriously restrict the modernization transformation of tax governance. The modernization transformation of the tax governance model is in line with the framework of collaborative governance, which is manifested in the adjustment of the ecological structure of tax governance subjects by collaborative governance, the correction of the tax information asymmetry pattern, and the optimization of the collaborative mechanism for tax governance effectiveness. Therefore, in the digital economy era, the tax governance model should take collaborative governance as the anchor point, clarify the rights and obligations configuration of multiple collaborative subjects, improve the tax information sharing system supported by the obligation of digital platforms to report taxrelated information and the crossdepartmental data sharing system, and enhance tax governance effectiveness through scientific identification of taxpayers, standardized definition of taxable objects, and technological empowerment of tax collection and management mechanisms, so as to consolidate the fiscal foundation of national governance modernization with the modernization of tax governance.