In the September 2026 issue of Tax Research, Yue Shumin, Wang Junjie and Zeng Juanhong analyse how AI is reshaping the economic landscape and the structure of tax sources. Beginning with the technology's characteristics, they trace changes in the logic of value creation, in employment structure and in the distribution of factor incomes, then set out the shocks and challenges these changes create for China's tax base and for its main taxes. Treating taxation as a tool of macroeconomic governance, the authors propose three directions: strengthening income adjustment, guiding investment in technology and supporting people's all-round development, with matching measures in tax-type design, tax policy and tax administration, so that the tax system supports innovation while safeguarding fairness as AI reshapes the economy.
News Detail
Economic restructuring and tax system optimisation in the AI era
Tax Research (2026, No.9) publishes an article by Yue Shumin, Wang Junjie and Zeng Juanhong on how AI reshapes the economy and the structure of tax sources. Starting from the technology's characteristics, the authors identify changes in value creation, employment structure and factor income distribution, and set out the pressures these create for the tax base and for major taxes. Viewing taxation as a macroeconomic governance tool, they propose strengthening income adjustment, guiding technology investment and supporting people's all-round development, with concrete measures on tax-type adaptation, tax policy and tax administration.
2026-11-06