How Tax Neutrality Regulates Artificial Intelligence:Theoretical Evidence and Institutional Constructions
The core concept of the current tax law on artificial intelligence is faced with the sin-gle-choice question of"promoting and encouraging or restricting and prohibiting".Without adequate consideration of the competitive relationship between AI and human work,not only current incentive tax policies for AI cannot help eliminating the AI industry development risk and application risk,but also reparative tax policies for AI have such problems as a lack of correlation with AI in terms of pref-erential goals,a lack of integration with AI in terms of preferential scope,a lack of resilience for the drawbacks of AI,and a lack of sustainability in terms of preferential period.Based on the competi-tive advantage of artificial intelligence and human work,the principle of tax neutrality asserts that Al and human work maintain a balanced tax burden in accomplishing the same economic and social tasks,and that the competitively disadvantaged should be given tax support for a certain period of time,so as to promote market players to determine the proportion of use autonomously according to the intrinsic properties and functions of artificial intelligence and human work with less interference from public power.From the three dimensions of technology,taxation and law,it has been demon-strated that tax neutrality is appropriate as a core guiding principle of the tax system for AI that can-not be ignored,and efforts of reshaping the short-term strategy of reparative preferential tax and the long-term strategy of introducing new taxes on AI such as the robot tax should be made to create neu-tral tax system for AI.
artificial intelligencetax neutralityvalue of technologytechnology neutralitytax neu-tralitylegal neutrality
万方数据
维普
