The invention relates to the technical field of informatization movable tax service, in particular to a mobile tax service safe management method based on an SDKEY. According to the method, the SDKEY is adopted as a safe medium of a digital certificate, and safe functions of key generation, safety management, digital certificate storage, digital signature, information encryption and the like are realized by combining with special software which is mounted on host mobile equipment. A code technology of an intelligent secret key and a Web service technology are utilized, a taxpayer is enabled to handle the tax business at any time and any place by the mobile equipment and a mobile internet, and the correct generation, the reliable storage, the digital anti-counterfeit and the safe transmission of tax data are ensured.