浙江工商大学学报

在以人工智能为核心的智能时代，AI技术的进步在促进国民经济高速发展的同时，也给劳动力市场带来颠覆式变革，并引发大规模技术性失业、税基侵蚀、社会保障财政压力加重等诸多结构性社会问题，我国税法制度应当适应这一变革。因应机器人向社会各领域更深度地渗透，开征AI机器人税具有合理性与必要性。基于可税性分析框架，AI机器人税的征税基础可从收益性、公益性及可行性三重维度予以系统证成。开征AI机器人税，具体设计思路应结合我国自身税制特征，回归税收中性原则，以平衡资本、技术与劳动三者的利益关系为核心指向。具体路径上，宜以“推算工资”为税基，实行差异化累进税率，并将税款定向用于失业救济与劳动力技能转型，以期在维护市场竞争效率与激励AI技术高质量发展之间实现动态平衡。

In the current era of artificial intelligence, while advancements in AI technology are driving rapid national economic growth, they are also bringing disruptive changes to the labor market and giving rise to a range of structural social problems, including large-scale technological unemployment, tax base erosion, and increased fiscal pressure on social security systems. China's tax law system must adapt to this transformation. In response to the deeper integration of robots into various sectors of society, the introduction of an AI robot tax is both reasonable and necessary. Employing a taxability analysis framework, the tax base for an AI robot tax can be systematically justified along three dimensions: profitability, public benefit,and feasibility. The specific design of an AI robot tax should take into account the distinctive features of China's tax system,return to the principle of tax neutrality, and focus on balancing the interests of capital, technology, and labor. As a practical approach, the tax base should be calculated on the basis of “imputed wages,” with differentiated progressive rates applied. The resulting tax revenue should be earmarked for unemployment benefits and workforce reskilling programs, thereby striving to achieve a dynamic balance between maintaining market competitiveness and incentivizing the high-quality development of AI technology.