With the rapid development of intelligent technology with artificial intelligence as the core，the world has entered the “intelligent era” dominated by “Industry 4.0”. The sales of robots in the Asia-Pacific region，Europe and the Americas are all showing an upward trend. In the era of digital economy，with the development of AI robots，there has been a debate on the imposition of AI robot tax. This paper compares and analyzes the legislation and practice of AI robot tax in the European Union，the United States，South Korea and other countries，and proposes that the AI robot tax should be guided by the function of encouraging high-quality scientific and technological development and maintaining the balance of market labor factors，and take meeting needs as its basic logic. In terms of taxation，AI robots are not qualified taxpayers at present. Capital using AI robots should be taxed to resolve the contradiction between scientific and technological progress and full employment；an AI robot tax incentive system that is in line with high-quality development should be established，tax incentive conditions and indicators should be set for AI industry research and development and innovation，and efforts should be made to improve the pertinence and implementation effect of tax incentives；the social responsibility of AI robot companies to prevent labor imbalance should be implemented，and they should be encouraged to create jobs，so that scientific and technological development can truly serve mankind.