关键词: 税制体系, 税式支出, 生成式人工智能, 就业友好型, 技术性失业

Abstract: The surge of GAI has brought hope to humanity, however, it has also profoundly affected employment through the substitution effects. The current tax system with a preference for scientific and technological innovation will further catalyze this substitution effect and accelerate the process of“machine for human”replacement. Due to the employment structure dominated by older and low skilled workers, which will exist for a long time, China needs to pay more attention to the strong substitution effect of generative artificial intelligence on employment and the potential large-scale and global technological unemployment it may bring. It should also work to promote the transformation of the tax system from a“science and technology innovation preference”to an“employment friendly”one. In terms of specific paths, it is recommended to adopt a prudent approach of adjusting tax expenditures: firstly, to refine tax expenditures on technological innovation, especially to reduce tax expenditures on harmful employment technologies, and implement total quantity control. The second is to increase the tax based expenses for hiring labor. In the short term, three special tax deduction items can be added: an increase in the number of full-time employees, an increase in wage levels, and the conversion of temporary employment to full-time employment. Additionally, the scope of special groups eligible for tax deductions can be expanded. In the long term, the reform of value-added tax on social insurance premiums can be implemented. The third is to improve the tax based expenditure on skills training, such as increasing the special additional deduction for continuing education expenditure and pre tax deduction for employee education expenditure from the dimensions of quota and deduction period, and establishing a special fund for skills training.

Key words: tax system, tax expenditures, GAI, employment-friendly, technological unemployment