Abstract: In the era of intelligence, the deep integration of digital and intelligent technologies such as artificial intelligence with tax administration has made smart taxation a crucial approach to enhancing the quality and efficiency of tax collection and achieving modernized tax governance. However, smart taxation also disrupts the balance of interests between the state and taxpayers, intensifying the tension between technology and rights protection. From the perspective of power, fundamental principles of tax legality, such as the principle of statutory taxation, the principle of tax equity, and the principle of taxation based on substance, face challenges in application, raising questions about the legitimacy of authority, the rationality of administrative discretion, and the accuracy of tax collection outcomes. From the perspective of rights, taxpayers' fundamental rights, including the right to information, the right to know, the right to participate, and the right to remedy, are impacted by digital and intelligent technologies. To address these issues, while adhering to the people-centered approach in our development strategy, it is essential to constrain the expansion of tax authority through scenario theory, clarify the obligation of tax authorities to provide reasonable justification, and safeguard taxpayers' procedural rights throughout the entire tax collection and administration process.