The 20th CPC Central Committee's fourth plenum called for seizing tech revolution opportunities to develop new productive forces. While AI and robots boost efficiency, they also disrupt employment, erode tax bases, and widen income gaps, necessitating robot taxation for fairness. Key obstacles include unclear legal status of robots, ambiguous taxpayer identity and tax nature, and lack of collection systems. This paper suggests optimizing the current tax system by clarifying taxpayer status and tax nature, and improving collection mechanisms to integrate robot-related activities, balancing tech progress with public interest.