In the era of artificial intelligence,human-machine interaction has become the main creation form.However,the equal protection of AI-generated content(AIGC)implies treating it the same as human-created works.And it is necessary to address the issues of copyrightability and ownership of AIGC.In theory,AIGC is consistent with human works in terms of external appearance,economic benefits,and goal to incentivize innovation,which become the foundational premise for equal protection.In practice,equal protection could reduce the frictional costs of legal systems,with a unified copyright market.Drawing on the functional roles of legal entities and legal reasoning,and inspired by the dual-entity structure with separate author and owner in copyright law,this approach aims to establish a legal framework where the interests of copyright belong to humans while conceptualizing AI as a formal legal entity.By leveraging the legal reasoning function of the AI as a formal entity,human-AI interaction could be perceived as a unity,serving as a source of originality for AIGC.Through the application of joint creation,commissioned creation,or other rules,copyright could be allocated to the human users of AI initially.