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From AI Plus to New Intelligent Economy: Tax Experts Weigh In

This year's Government Work Report introduced the phrase building a new intelligent economy. Tax experts such as Xie Bofeng, Zhang Yongji and Kou Enhui say this marks a shift from applying AI as a tool to AI becoming part of how the economy organizes itself. They forecast a three-reductions-three-increases effect on the tax base: traditional bases may shrink as labor is replaced and transaction subjects become harder to define, while data, computing power and AI-driven new industries create fresh taxing points. Experts argue that tax systems and collection models must be adapted to the intelligent economy, and note that open-source AI agents have already sparked debate about whether AI should be treated as a quasi-economic actor.

Industry News中国税务报Source
2026-08-29

This year's Government Work Report introduced the phrase building a new intelligent economy, and several tax experts discussed what it means. They argue this is no longer about AI as a mere tool, but about AI becoming part of how the economy organizes itself. Experts also sketched a three-reductions-three-increases picture for the tax base: on one side, labor replacement and harder-to-define transaction subjects may erode personal income and turnover tax bases; on the other, data, computing power and AI-driven industries create new taxing points, so both tax rules and collection practices must adapt. The article also notes that open-source AI agents are booming, and people are already asking whether AI should count as an economic actor, which has major implications for taxation.