对AI机器人税的质疑

Questioning Tax on AI Robots

是否应当课征AI机器人税成为人工智能时代的一项重要议题,国际上也不断出现有关AI机器人税的立法提案与实践。然而,由于AI机器人的应用对社会整体就业的冲击有限,也不会侵蚀政府财源,贸然开征AI机器人税反而会阻碍技术创新和产业转型升级,使得课征AI机器人税欠缺足够的正当性。与此同时,课征AI机器人税也并不具备充分的可行性:一是将AI机器人作为纳税主体缺乏可行性与必要性;二是应税AI机器人的定义和范围模糊以及AI机器人税的应税税额不明,将极大增加企业的合规成本以及税务机关的执法管理成本。

Whether AI robot tax should be levied has become an important issue in the era of artificial intelligence.There are also legislative proposals and practices on AI robot tax in the world.However,as the application of AI robots has limited impact on the overall employment of society,and it will not erode the government's financial resources,the rash imposition of AI robot tax will hinder technological innovation and industrial transformation and upgrading,making the imposition of AI robot tax lack of sufficient legitimacy.At the same time,levying AI robot tax does not have sufficient feasibility.First,it is not feasible and necessary to take AI robot as the tax subject.Second,the vague definition and scope of taxable AI robot and the unclear taxable amount of AI robot tax will greatly increase the compliance cost of enterprises and the law enforcement and management cost of tax authorities.