Abstract: The rapid development of artificial intelligence technology is leading the world into the era of intelligence. The reality of AI robots replacing traditional laborers has sparked debates on imposing taxes on AI robots. By combing and studying existing literature home and abroad, the legislation and practice of AI robot tax in the EU, the United States, South Korea and other countries were compared and analyzed. It is proposed that the function of AI robot taxation should be oriented towards encouraging high-quality technological development, maintaining a balance in the labor market, and addressing needs as the underlying logic. Currently, AI robots are not eligible tax entities; instead, capital using AI robots should be taxed to resolve the contradiction between technological progress and full employment. A tax incentive system that aligns with high-quality development for the AI industry should be established to provide favorable tax conditions and indicators for research and innovation and to enhance the specificity and effectiveness of tax incentives. Social responsibility for AI robot companies should be implementedto prevent labor imbalances, encourage the creation of employment opportunities, and ensure that technological development serves humanity.