This year's Government Work Report introduced 'building new forms of intelligent economy' for the first time, sparking lively discussion among tax researchers. Renmin University's Xie Bofeng argues that current tax systems and administration methods need to evolve alongside the intelligent economy. Central University of Finance and Economics' Kou Enhui offers more specific analysis — as AI and robots increasingly replace human labor, personal income tax bases may narrow, but conversely, data and computing power could become new tax sources. Experts also warn that as AI begins generating invoices and financial statements autonomously, the legal validity and auditability of these documents need urgent regulatory attention. The consensus is clear: technology is moving fast, and institutions must keep pace.
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From AI+ to New Forms of Intelligent Economy: What Do Tax Experts Think?
China's 2026 Government Work Report introduced 'building new forms of intelligent economy' for the first time, prompting tax academics to rethink tax system and administration reforms. Experts analyzed how the intelligent economy reshapes tax base structures — traditional tax bases may narrow while new forms like data taxes and robot taxes emerge. They also highlighted urgent needs for establishing legal frameworks for AI-generated financial documents and tax rules for data as a factor of production.
2026-08-02