Core Viewpoint - The development of AI technology is evolving from Copilot to Agent, with TaxFriend Co., Ltd. launching the first Agentic platform "Smart Factory" to reconstruct financial and tax services through human-machine collaboration [1] Group 1: AI Technology Evolution - The transition from Copilot to Agent signifies a shift towards AI systems that can independently complete tasks, enhancing operational efficiency [3] - While Agent applications are becoming more prevalent, Copilot functionalities are still relevant in complex tasks requiring human oversight [3][5] Group 2: Application in Financial and Tax Services - The financial and tax sectors are identified as suitable for AI Agent applications due to their high certainty and clear regulatory boundaries [5] - AI Agents can significantly improve efficiency in these sectors, but human intervention remains necessary for ethical and responsibility reasons [5] Group 3: Industry Challenges - The "square cost curse" presents a challenge in AI development, where performance improvements lead to exponential cost increases, particularly in large model training [6] - TaxFriend is addressing this by optimizing their AI Agent for specific business needs to enhance user experience rather than solely focusing on cost reduction [6] Group 4: Market Dynamics and User Willingness to Pay - The B2B market for AI Agents is characterized by strong demand for cost reduction and efficiency improvements, with potential for faster commercialization compared to B2C [7] - Recent AI product launches have shown an increase in user willingness to pay, driven by tangible benefits and clear ROI from AI applications [9][10] Group 5: Competitive Landscape - The AI Agent market is expected to see increased competition as advancements in large models create new opportunities, leading to a proliferation of financial and tax AI products [11] - The key to success will be the accuracy of AI applications and their ability to meet industry-specific needs, with a focus on real-world effectiveness [12]