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.