Duchuang /Shenzhen Business Daily Chief Reporter Wei Peina
Use What impact will artificial intelligence and robots have on the economy? If a robot is a taxable entity, how should the principle of fairness and justice be established for taxing robots? Is it possible to tax digital economy as an alternative tax on AI and robotics? The development of
AI and its application in robots have made robots more and more applications in industrial economy and high-end services. Optimists believe that the fourth industrial revolution of will destroy many jobs, but will also create new job opportunities; pessimists believe that intelligent robots will ultimately affect the entire fate of mankind. In any case, robots’ replacement of human labor will inevitably reduce the tax base, bringing new challenges to the tax system of every country. Taxation of robots provides a solution.
Xavier Oberson, the author of the book "Tax Robots", tried to provide AI and robots with a realistic tax definition and consider giving robots legal personality. In his book, he explores in detail the two stages of future robot taxation: the first stage focuses on the use of robots, and the second stage treats robots as independent taxpayers for taxation.
"Tax Robots"
[Swiss ]Xavier Oberson 号
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As an international tax law expert who attaches equal importance to theory and practice, Xavier Oberson is a Ph.D. at Harvard University . He is currently a professor of international tax law at the Law School of the University of Geneva, Switzerland, and is also a practicing lawyer engaged in tax law and commercial law businesses. He has served as a member of the Expert Group on "International Cooperation on Tax Issues" established by the Swiss Federal Council of and has been a member of the Federal Direct Tax Coordination Committee (CHID) since 2010.
"In early 2016, I set out to study the possibility of taxing AI (Artificial Intelligence), especially the possibility of taxing robots. This study aims to solve the problem that a large number of workers may lose their jobs due to the economic crisis, and find a viable solution to situations where they may not be able to find new or decent jobs within enough time." Xavier Oberson introduced in the preface of this book that the book "Tax Robots" aims to propose solutions related to robot taxation and show readers from an economic and legal perspective how and to what extent it is reasonable to impose a robot tax or robot use tax. This book also attempts to propose different alternatives to design such taxation systems from the perspective of internal and international tax laws. Xavier Oberson pointed out: "There is some contradiction that the value generated by companies using AI and robots is already taxed as part of the taxable profit or income of companies and enterprises. At the same time, the use of automation equipment may also fall within the scope of VAT . This book describes how to tax robots under current laws and further advocates the new and potentially challenging view of levitra tax or robot tax."
In his opinion, human beings are just in the beginning of the development of AI and robotics. The Fourth Industrial Revolution and corresponding technological advances will accelerate new forms of cooperation between workers and machines, which will in turn cause significant changes in our labor market. Some contemporary artists have shown some potential forms of this new combination. However, we also need to analyze the potential impact of AI and robot development on human society from a legal and tax perspective. If human labor or taxable activities disappear, decrease dramatically or change, the tax system should adapt to this change. As the discussion on the taxation system of the digital economy shows, there are often great controversies among countries and regions on major international taxation issues across borders and it is difficult to reach a consensus.That's why we need to take action now and start discussing and analyzing in detail the possibility of taxing robots or using robots and their impact.
"We should act quickly when humans are still able to control and understand the appropriate activities of robots," said Xavier Oberson.
Review: Sun Shijian
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