This paper focuses on the tax risk of the mobile communication industry, analyzes its key aspects, and provides guidance for the healthy development of the industry tax. First of all, the first part of this paper introduces the overview of the mobile communication industry, the main business and business characteristics. Then the second part introduces the tax compliance of the industry, namely the main tax categories, tax collection and management status and collection and management trends. The main taxes involved in the mobile communication industry include value-added tax, enterprise income tax, etc. The situation of tax collection and management is becoming more and more strict. In the future, the industry will face the trend of continuous deepening of digital collection and management, the integration of industry and finance and the increasingly efficient and stricter tax inspection or inspection. Then the third part explores the tax risk of the mobile communication industry. This paper introduces from three aspects: the main tax risks, other tax risks and overseas tax risks. Finally, the fourth part of this paper puts forward six suggestions on enterprise tax compliance management, to continuously empower economic growth, stabilize the industry’s leading position in the global digital economy wave, and put forward targeted suggestions for leading the industry to a higher quality development stage.