人工智能是当今全球新一轮科技革命的战略高地，中美则是全球人工智能投资最多的两个国家。但是，中国人工智能投资却仍然大幅落后于美国，且正呈现被拉大的趋势。2019～2023年，美国共在人工智能领域投资3285.48亿美元，中国的投入仅有1326.65亿美元。为了保证发展动能、寻找经济新增长点，需要着重关注人工智能技术与产业的发展，可以考虑通过由以间接税为主的税制结构向直接税间接税并重的税制结构过渡，以鼓励创新，并利用好新型举国体制的优势，发挥好政府对人工智能投资的引领作用。
Artificial Intelligence（AI）represents a strategic high ground in the latest wave of global technological revolution，with China and the United States leading the world in AI investments. However，China’s AI investments still lag significantly behind those of the United States，a gap that continues to widen. From 2019 to 2023，the United States invested a total of $328.548 billion in the AI sector，whereas China’s investment amounted to only $132.665 billion. To sustain momentum amid the U.S.technology blockade and to identify new economic growth points，China should prioritize AI technology and industry development. A possible approach could be to transition from an indirect-tax-based system to one that balances direct and indirect taxes，thereby encouraging innovation. Additionally，China should leverage its unique ‘whole-nation’ system to enhance government-led initiatives in AI investment.
| Keywords： | InvestmentAITax System |
