或许有一天，大部分的工作岗位会被人工智能机器人取代，届时税收与社保收入该从何而来？ 近十年来，众多专家学者与企业界人士已注意到机器人替代人工的趋势，特别是在近些年机器人使用率 大幅提升，一个关键问题越发凸显：当机器人替代人力后，能否像对个人征税那样对其征税，又或是否 有选择其他方式补充税源？ 9月22日，经济观察报就征收"机器人税"征收的相关问题，专访了韩国仁荷大学法学院教授金英顺。金 英顺的主要研究方向包括税务诉讼、国际税务以及遗产税。 金英顺对经济观察报表示，目前尚无任何国家或地区以任何形式实施过"机器人税"。但也有一些地方提 出过类似建议。2017年，欧洲议会曾讨论过"赋予机器人法律人格"和"对机器人征税"的可能性；旧金山 也曾提议设立地方性的"机器人税"，用于资助劳动者相关项目，不过这些提议均未真正落地。 与此同时，学术界也在不断提出各类"机器人税"方案。值得注意的是，尽管这些提议的目标相似——即 实现公平与社会保障，但采用的方式差异很大，涵盖从直接征税到减少相关激励措施等多种形式。 经济观察报：当企业借助自动化获得巨额利润时，其对社会的责任是否应超越"创造就业"？你认为"机 器人税"是否在重新构建2 ...

Core Viewpoint - The article discusses the emergence of a new transaction model in the AI industry known as HALO (Hire And License Out), which combines elements of hiring and licensing intellectual property, allowing startups to continue operating independently while providing financial returns to investors and employees [3][4]. Group 1: HALO Structure and Characteristics - HALO transactions are characterized by the hiring of a startup's core team while obtaining non-exclusive licensing of its intellectual property, resulting in substantial licensing fees distributed to investors and employees [3][6]. - The structure of HALO requires the startup, referred to as the "remaining company," to continue independent operations, which can lead to confusion about the nature of the transaction [6][9]. - HALO is seen as an evolution of the acquihire model, where the focus is on hiring talent rather than acquiring the company itself, allowing for higher premiums to be paid for strategic talent [10][11]. Group 2: Market Dynamics and Talent Value - The AI industry is witnessing a shift where talent is becoming more valuable than traditional assets, with companies willing to pay significant amounts to secure key personnel [4][17]. - The scarcity of experienced talent in AI is driving up competition, with valuations for newly established companies reaching billions, indicating a market belief in the value of human capital over technological assets [17][21]. - The article highlights that the current trend reflects a broader recognition that individuals may hold more value than the combined assets of a company, influencing investment strategies and valuations [21][22]. Group 3: Regulatory Environment and Future Implications - The rise of HALO is partly attributed to the increasingly politicized and uncertain nature of acquisition processes under current antitrust regulations, prompting companies to seek alternative methods for securing talent [13][14]. - HALO is positioned as a more honest representation of hiring practices, avoiding the complexities and risks associated with traditional acquisitions while still ensuring returns for stakeholders [14][15]. - The article suggests that while HALO is still in its infancy and may evolve, it represents a significant shift in how the industry values talent and structures transactions [23][28].