金融与风险管理
Finance and Risk Management
- 主办单位:東方陽光出版社有限公司
- ISSN:3080-9320(P)
- ISSN:3080-9339(O)
- 期刊分类:经济管理
- 出版周期:月刊
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机器人税的理论争鸣和发展趋势问题研究
Theoretical Debates and Development Trends on Robot Taxation
发布时间：2026-07-21
作者: 韩妍 :华南理工大学 广东广州; HAN Yan :South China University of Technology, Guangzhou;
摘要: 人工智能与机器人技术的飞速迭代及产业化普及，深刻重塑全球经济运行模式，同时与传统税收制度产生深度交汇。机器替代人工在提升生产效率、优化产业结构的同时，也对以劳动力税基为核心的现行税制形成显著冲击。传统同质化、一刀切的税收征管与产业激励模式，难以兼顾税收公平、技术创新激励与劳动力市场稳定多重目标。本文系统梳理机器人税的理论争议与域外制度探索，发现学界与政策界主要围绕机器人法律主体资格、征税正当性、税制方案设计三大核心议题展开争鸣。韩国、欧盟、美国等经济体形成间接征税、动议否决、地方研讨的差异化实践路径，各模式均存在自身适配性与内在局限。在此基础上，本文提出应摒弃统一化征税假设，构建基于机器人自主决策能力与应用场景特征的分级分类差异化征税体系。研究秉持效率与公平双重原则，通过动态税率调整、设立创新补偿基金、纳入绿色环保效益评估等方式平衡技术创新与社会公平；同时配套构建技术替代社会影响评估、多元共治参与、企业合规激励等制度保障机制，强化社会沟通与共识凝聚，最终形成既能赋能前沿智能技术发展、又能缓冲就业替代冲击、引导产业规范有序发展的适配性税制框架。
Abstract: The rapid iteration and industrialization of artificial intelligence and robotics have profoundly reshaped the global economic landscape, intersecting deeply with traditional tax systems. While automation through robots enhances productivity and optimizes industrial structures, it also significantly challenges the current tax system, which is primarily based on labor income. Traditional uniform and one-size-fits-all approaches to tax administration and industrial incentives struggle to balance multiple objectives, including tax equity, technological innovation incentives, and labor market stability. This paper systematically reviews theoretical debates and international practices regarding robot taxation, identifying three core issues: legal personhood of robots, legitimacy of taxation, and design of tax schemes. Countries such as South Korea, the European Union, and the United States have adopted differentiated approaches—ranging from indirect taxation to legislative rejection and local pilot studies—each with its own adaptability and inherent limitations. Based on this analysis, the paper argues for moving beyond a one-size-fits-all taxation model and establishing a tiered, categorized, and differentiated tax framework grounded in robots’ autonomous decision-making capabilities and application-specific characteristics. Upholding dual principles of efficiency and fairness, the proposed framework aims to balance technological advancement and social equity through dynamic tax rate adjustments, establishment of innovation compensation funds, and integration of environmental and green benefits assessments. Complementary mechanisms—including impact assessments of technological substitution, multi-stakeholder governance participation, and corporate compliance incentives—are designed to strengthen societal communication and consensus-building. Ultimately, this adaptive tax framework seeks to both empower cutting-edge intelligent technologies and mitigate employment displacement risks, guiding industries toward orderly and sustainable development.
关键词: 机器人税；人工智能；科技发展；差异化征税
Keywords: robot tax; artificial intelligence; technological development; differentiated taxation