In order to reflect the spatial distribution rules and trends of the taxation status in different regions intuitively, iconically and dynamically, improve the capability of data sharing and interoperability of the heterogeneous tax administration GIS systems, a tax administration WebGIS system based on Service Oriented Architecture (SOA) is constructed by the integration of the GIS enterprise-level middleware and GIS Web services (GIServices) on account of the specifications of Open Geospatial Consortium (OGC). STAXGIS is based on the consistent business model and information model. The GIS enterprise-level middleware can provide spatial data conversion, taxation business processing, taxation spatial analysis and other advanced service functions, meanwhile the GISservices can provide information services (such as query and location of tax sources, tax thematic analysis, taxation queries and declaring and so on). The four-layer framework of J2EE which contains the data layer, application service layer, Web service layer and client layer is used for the hierarchical management and deployment of the STAXGIS. Compared with the traditional tax administration GIS systems, the administration efficiency and scalability of the STAXGIS is greatly improved. The research which takes Fuzhou City in Fujian Province as an example has shown that STAXGIS could strengthen the capabilities of information sharing and interoperability of the decentralized heterogeneous tax administration GIS platform in the distributed environment currently, and improve the overall efficiency of spatial analysis for tax administration in heterogeneous environment. It can also provide the tax administration departments at different levels with decision support directly or indirectly.