智能化时代征收AI机器人税的路径选择——以激励科技发展与防范劳动力市场失衡为功能导向  

Path Selection for Taxing AI Robots in the Era of Intelligence—Functionally Oriented to Stimulate Scientific Technological Development and Prevent Labor Imbalance

作　　者：郝琳琳[1] 汤思源 HAO Linlin;TANG Siyuan(School of Law,Beijing Technology and Business University,Beijing 100048,China)

机构地区：[1]北京工商大学法学院,北京100048

出　　处：《北京理工大学学报（社会科学版）》2024年第6期163-171,共9页Journal of Beijing Institute of Technology：Social Sciences Edition

基　　金：国家社会科学基金项目“规范财富积累机制的税法创新研究”(23BFX077)。

摘　　要：人工智能技术的快速发展引领世界进入智能化时代。AI机器人替代传统劳动者的现实引发对开征AI机器人税的争论。通过梳理并研究域内外现有文献,比较分析欧盟、美国、韩国等AI机器人税的立法与实践,提出AI机器人税应以激励高质量科技发展、维护市场劳动力要素平衡为功能导向,并以满足需要作为其底层逻辑的基本观点。在征税路径上,目前AI机器人还不是适格的纳税主体,应对使用AI机器人的资本课税,从而化解科技进步与充分就业之间的矛盾;建构契合高质量发展的AI机器人税收优惠制度,为AI产业研发和创新设定税收优惠条件和指标,着力提升税收优惠的针对性和执行效果;落实AI机器人企业防范劳动力市场失衡的社会责任,激励创造就业岗位,实现科技发展真正服务于人类。The rapid development of artificial intelligence technology is leading the world into the era of intelligence.The reality of AI robots replacing traditional laborers has sparked debates on imposing taxes on AI robots.By combing and studying existing literature home and abroad,the legislation and practice of AI robot tax in the EU,the United States,South Korea and other countries were compared and analyzed.It is proposed that the function of AI robot taxation should be oriented towards encouraging high-quality technological development,maintaining a balance in the labor market,and addressing needs as the underlying logic.Currently,AI robots are not eligible tax entities;instead,capital using AI robots should be taxed to resolve the contradiction between technological progress and full employment.A tax incentive system that aligns with high-quality development for the AI industry should be established to provide favorable tax conditions and indicators for research and innovation and to enhance the specificity and effectiveness of tax incentives.Social responsibility for AI robot companies should be implementedto prevent labor imbalances,encourage the creation of employment opportunities,and ensure that technological development serves humanity.

关 键 词：人工智能 AI机器人税 科技发展 充分就业 

分 类 号：D912.2[政治法律—民商法学] F416.67[政治法律—经济法学] F49[政治法律—法学] F811.4[经济管理—产业经济] F249.1