The internet gig economy, as an important force in promoting new employment forms, stimulates economic development and cultivates new tax sources. At the same time, it also brings difficulties to traditional tax administration. From the perspective of gig workers, there are challenges in tax administration, such as unclear taxpayers, unclear nature of income, and unclear collection methods. From the perspective of gig platforms, data element ownership and value evaluation standards are missing, and the rules for entrusted collection are unclear. From an international perspective, the existing international tax jurisdiction and tax benefit distribution rules are facing the dilemma of reconstruction. The article proposes to promote the healthy and stable development of the internet gig economy and consolidate the foundation of tax sources by optimizing the elements of the current tax system, building a sound natural person tax administration system and a platform-based collaborative governance mechanism, and adjusting the tax jurisdiction and tax distribution system.