摘要：本段描述的商业模式是：AI服务商通过自有设备提供AI模型。该服务商可能拥有或租用实质服务器，也可能从阿里云或AWS等云服务商租用算力。AI服务商通过API或网站向其客户提供远程访问权，可根据token数量或订阅制模式向用户收费。
This article discusses the tax concerns when selling AI products to US customers using the following 3 business models:
1. Access to a remote server run by the AI provider.
2. Local install of the AI model at the customer’s premises.
3. Export of AI-enabled physical products.
The following topics are discussed in each business model:
1. Tariffs
2. Value-added tax (VAT)
3. Sales tax
4. Income tax (federal and state)
本文是关于向美国客户销售AI产品时的税务问题，讨论以下三种商业模式：
1. 远程访问卖方的服务器
2. 在客户本地部署AI模型
3. 出口附加AI技术的实体产品
每种商业模式将讨论以下税务题目：
1. 关税
2. 增值税（VAT）
3. 销售税
4. 所得税（联邦与州级）
01、Business model 1: AI provided over the cloud
商业模式1：云端AI服务
This section discusses a business model where the AI provider runs the AI model from its own infrastructure. The AI provider may own or rent physical servers, or it may rent compute power from a cloud provider like Alibaba or AWS. The AI provider sells remote access to its model via API or a web interface. The seller may charge based on the number of tokens or a subscription fee.
本段描述的商业模式是：AI服务商通过自有设备提供AI模型。该服务商可能拥有或租用实质服务器，也可能从阿里云或AWS等云服务商租用算力。AI服务商通过API或网站向其客户提供远程访问权，可根据token数量或订阅制模式向用户收费。
（1）Tariffs
关税
The US currently does not charge tariffs for digital services.[1]
美国现在不对非实体的数字产品和服务征关税。
（2）Value-added tax (VAT)
增值税
There is no VAT in the US.[2]
美国没有增值税。
（3）Sales tax
销售税
The US federal government does not charge a sales tax, but each state and many local governments charge sales tax.[3]
Each state sets its own rules on sales tax, and many states permit local governments to set their own rates. The result is thousands of different sales tax rates, depending on the customer’s address.[4]
If the AI provider has only large enterprise customers, it may be able to determine the sales tax rate individually. If it is a platform whose subscriptions or tokens are offered openly on the internet, it is best to integrate one of several commercial software to calculate the sales tax rates rather than attempt to build an in-house tool.
美国联邦政府不征销售税，但各州及许多地方政府各有销售税。
各州各自定销售税规则，且多数州允许地方政府定税率，形成数千不同销售税率。
若AI服务商只有大型企业客户，可能自己处理销售税。若是通过互联网公开销售平台服务，建议集成商用软件计算销售税率，而非自行开发内部工具。
（4）Federal income tax
联邦所得税
The US federal government and state governments both charge income taxes, and the rules differ significantly. The federal tax consequences depend on where the corporation used to provide AI services is incorporated.
美国联邦政府与州政府均征收所得税，但两者的征税规则有差异。联邦税基于提供AI服务的公司的注册地点。
The AI provider has a subsidiary corporation in the US that provides AI to customers
AI服务商在美国设立子公司向客户提供AI服务
The worldwide income of a US subsidiary is subject to US income tax.[5] The corporate tax rate is 21% of taxable income.[6]
When the US subsidiary distributes a dividend, the dividend is subject to a withholding tax of 30%.[7] The China-US income tax treaty reduces the rate to 10%.[8] Generally, the country of residence of the shareholder gives a credit against its own income tax for the US withholding tax paid.
Because the US taxes the non-US income of a US subsidiary, the AI provider should consider whether the subsidiary is operationally necessary and implement tax-mitigation strategies beforehand.
美国子公司的全球收入均需缴纳美国所得税。企业所得税率为应税收入的21%。
当美国子公司分红时，美国公司需代缴30%的预扣税。据中美所得税条约，该税率可降至10%。通常情况下，股东可以用美国预扣税在自己所在国用为抵免。
由于美国对美国子公司的非美国收入征税，服务商需提前评估美国子公司的重要性，并制定相应的税务优化策略。
The AI provider uses a non-US corporation
AI服务商通过非美国公司提供AI服务
The US currently does not have rules specifically for AI platforms provided over the cloud. Instead, such platforms are considered a type of cloud transactions, which is taxed as the provision of services.[9]
目前美国尚无专门针对云端AI平台的征税规则。AI平台被视为云交易，按服务业务征税。
a. Source of income under cloud transactions
云交易的收入来源
If the foreign corporation does not physically operate in the US, then in the absence of a tax treaty, the tax rate is 30% of the gross revenue from US sources.[10]
The IRS recently proposed, but not finalized, rules on the source of income from cloud transactions.[11] Under the proposed regulations, the portion of cloud transaction income that is sourced to the US is the total income multiplied by the following apportionment factor[12]:
The worldwide intangible property factor is the sum of the following expenses to the extent that they are associated with the product line of the cloud transaction in question:[13]
The US source intangible property factor is:[14]
The personnel factor is all compensation paid to persons who contribute to the cloud transaction, excluding R&D compensation.[15] The US source personnel factor is the compensation paid for work performed while a person is physically in the US.[16]
The tangible property factor is the sum of the rental expense and depreciation expense of property directly used in the cloud transaction.[17] US source tangible property is physically located in the US.[18]
Because having R&D personnel increases the US source portion of cloud transaction income, AI providers should consider the benefits of having an R&D center in Silicon Valley against the drawbacks of US taxes and plan for adverse tax results beforehand.
若海外公司没有美国境内实体且无税收条约，税率是美国来源收入的30%。
美国国税局（IRS）近期提出了关于云交易收入来源地的规则草案。根据该拟议规章，云交易收入中被认定为来源于美国的部分将采用以下计算公式：
全球无形资产因子的计算方式如下，包含与相关云交易产品线相关的以下费用总和：
美国来源无形资产因子的计算公式为：
人员分摊因子包含所有参与云交易的人员薪酬（研发人员薪酬除外，因其已计入无形资产因子）。美国来源人员因子的计算：以人员实际在美国境内工作期间的薪酬为准。
有形资产分摊因子是指直接用于云交易的资产的租金费用与折旧费用总和。其中，美国来源有形资产的认定标准为：该资产必须实际位于美国境内。
由于美国境内研发人员会增加云交易收入中美国来源收入的占比，AI服务商应当权衡在硅谷设立研发中心的效应与美国税务负担的利弊，并对不利税务结果做策划。
b. China-US income tax treaty
中美所得税条约
The US and China have an income tax treaty, which covers companies incorporated in the Chinese mainland. Article 7.1 of the treaty provides that the business profits of a Chinese resident enterprise is taxable only in China, unless the business is conducted through a permanent establishment in the US.[19] If the Chinese AI provider lacks a physical presence in the US, then the treaty protects the income from US federal income tax.
The US treats each subsidiary corporation as a separate taxpayer. Thus, the Hong Kong or Singapore subsidiary of a Chinese mainland company cannot claim the benefits of the China-US income tax treaty. If operational constraints force the AI provider to serve US customers using an overseas subsidiary, the AI provider should implement tax-mitigation strategies beforehand.
中美所得税条约涵盖中国大陆的企业。协定第7.1条规定：中国居民企业的企业利润仅在中国征税，该企业通过设在美国的常设机构获得的利润除外。若中国AI服务商在美国没有实体场所，则其收入受条约保护，可免除美国联邦所得税。
美国将集团中每个公司视为独立纳税人。因此，中国大陆公司设立的香港或新加坡子公司不能享受中美所得税条约的优惠。若因运营限制必须通过海外子公司向美国客户提供服务，AI服务商应提前制定税务优化策略。
（5）State income tax
州所得税
Each state in the US has its own income tax rules. This section uses California as an example, because it is the home of Silicon Valley.
每个州有自己的所得税规则。作为硅谷所在地，这段用加利福尼亚州为例。
Income apportionment
收入分配原则
When an out-of-state corporation has minimum contact with California, it must apportion its income to California and pay franchise tax.[20] California has a low minimum contact threshold: approximately $760,000 of sales within California, adjusted for inflation each year, is sufficient contact.[21] Other states have different rules for minimum contact that are often more favorable to the out-of-state corporation.
California uses a single sales factor to apportion income: Take the worldwide income, then multiply by the ratio of California sales divided by worldwide sales.[22] Factors used in other states include payroll and business property.
当外州公司与加利福尼亚州有最低干系时，必须将其收入按比例分配给加州并缴纳所得税。加州的最低干系门槛较低：通常在加州境内销售额达到约76万美元（每年根据通胀调整）即构成干系。其他州对最低干系的规定往往比加州对企业有利。
加州采用联合企业方式进行收入分配：以全球总收入乘以“加州销售额占全球销售额”的比例。其他州可能采用的分配因子还包括工资支出和商业资产。
Unitary business and water’s margin
联合企业与水域边际
California uses the unitary method to apportion income.[23] Under the unitary method, when multiple corporations in the same corporate group participate in the same business, the apportionment occurs over all participating affiliates within the corporate group.[24]
Fortunately, California allows non-US corporations to make a water’s edge election when apportioning their income. The water’s margin election limits the income subject to California apportionment to only the income that occurs in the US.[25] Such an election is standard in US states. It allows non-US corporate groups to operate in the US without subjecting foreign source income to state income taxes.
加州用联合企业合并申报法进行收入分配。根据该方法，当同一集团内的多家公司参与同一业务时，收入分配将覆盖集团内所有关联企业。
加州允许非美国公司在分配收入时选择“水域边际”申报方式。该选择机制将需分配给加州的收入限定为仅在美国境内产生的收入。这种选择机制在美国各州属于标准做法，使得非美国企业集团可以在美国运营的同时，避免其境外收入被纳入州所得税征收范围。
02、Business model 2: AI model installed on customer premise
商业模式2：客户本地部署AI模型
This section discusses a business model where the AI provider installs the AI model on the customer’s premises. The AI model may be provided under a license that terminates when the subscription ends, or the customer is sold a copy of the AI model and subscribes to updates.
本段讨论的商业模式是：AI服务商将AI模型部署在客户本地。AI服务商可能用授权方式（授权随订阅终止而失效）或出售模型副本并附加更新订阅的方式提供AI模型。
（1）Tariffs
关税
The US currently does not charge tariffs for digital goods.[26]
There is no VAT in the US.[27]
美国没有增值税。
（3）Sales tax
销售税
The US federal government does not charge a sales tax, but each state and many local governments charge sales tax.[28]
Each state sets its own rules on sales tax, and many states permit local governments to set their own rates. The result is thousands of different sales tax rates, depending on the customer’s address.[29]
If the AI provider has only large enterprise customers, it may be able to determine the sales tax rate individually. If the product is offered openly on the internet, it is best to integrate one of several commercial software to calculate the sales tax rates rather than attempt to build an in-house tool.
美国联邦政府不征销售税，但各州及许多地方政府各有销售税。
各州各自定销售税规则，且多数州允许地方政府定税率，形成数千不同销售税率。
若AI服务商只有大型企业客户，可能自己处理销售税。若是通过互联网公开销售产品，建议集成商用软件计算销售税率，而非自行开发内部工具。
The US federal government and state governments both charge income taxes, and the rules differ significantly. The federal tax consequences depend on where the corporation used to provide AI services is incorporated.
美国联邦政府与州政府均征收所得税，但两者的征税规则有差异。联邦税基于AI服务的公司的注册地。
The AI provider has a subsidiary corporation in the US that provides AI to customers
AI服务商在美国设立子公司向客户提供AI模型
The worldwide income of a US subsidiary is subject to US income tax.[30] The corporate tax rate is 21% of taxable income.[31]
When the US subsidiary distributes a dividend, the dividend is subject to a withholding tax of 30%.[32] The China-US income tax treaty reduces the rate to 10%.[33] Generally, the country of residence of the shareholder gives a credit against its own income tax for the US withholding tax paid.
Because the US taxes the non-US income of a US subsidiary, the AI provider should consider whether the subsidiary is operationally necessary and implement tax-mitigation strategies beforehand.
美国子公司的全球收入均需缴纳美国所得税。企业所得税率为应税收入的21%。
当美国子公司分红时，美国公司需代缴30%的预扣税。据中美所得税条约，该税率可降至10%。通常情况下，股东可以用美国预扣税在自己所在国用为抵免。
由于美国对美国子公司的非美国收入征税，服务商需提前评估美国子公司的重要性，并制定相应的税务优化策略。
The AI provider uses a non-US corporation
AI服务商通过非美国公司提供AI模型
When an AI provider deploys a copy of the model on the customer’s premises, the US taxes the transaction as the transfer of a copy of digital content.[34]
If the contract contains separate fees for the initial install of the model and a subscription for updates, the transaction is likely to be treated entirely as the transfer of a copy of digital content, because the transfer of the AI model is the most important benefit to the customer.[35]
If a customer requires the AI model to be modified, the degree of modification determines whether it is a transfer of a copy of a digital article or provision of services.[36]
如果AI服务商在客户本地部署AI模型，该交易视为数字副本的转让征税。
若合同中对模型安装和更新订阅分别计费，该交易很可能被整体认定为数字副本转让，因为AI模型是客户获得的核心利益。
若客户要求对AI模型进行修改，则修改程度将决定该交易属于数字副本转让还是提供服务。
a. Source of income
收入来源
The transfer may be taxed as a sale or lease.[37] Generally, the more restrictions are placed on the customer, the more likely it is to be considered a lease.
For a sale, the source of income is the billing address of the customer.[38] For a lease, the source of income is whether the customer is a US person.[39]
该转让可能按销售或租赁方式征税。一般对客户的限制越多，越可能被视为租赁。
若按销售征税，收入来源是客户的账单地址；若按租赁处理，则根据客户是否为美国纳税人判定收入来源。
b. China-US income tax treaty
中美税收条约
The US and China have an income tax treaty, which covers companies incorporated in the Chinese mainland. Article 7.1 of the treaty provides that the business profits of a Chinese resident enterprise is taxable only in China, unless the business is conducted through a permanent establishment in the US.[40] But article 11.2 allows the US to tax royalties.[41]
Under the OECD model treaty, payments for the right to the IP to the AI model are royalties, but payments for a copy of the AI model are business profits.[42] Because the AI provider is in the business of selling or licensing locally installed AI models, and the customer’s right is to use its copy of the AI model, the treaty protects the profits from sale or lease from US tax. Thus, a Chinese mainland company avoids US tax, while a Hong Kong or Singapore company may be subject to US tax.
中美所得税条约涵盖在中国大陆注册的企业。第7.1条规定：中国居民企业的营业利润应仅在中国征税，该企业通过设在美国的常设机构获得的利润除外。但条约第11.2条允许美国对特许权使用费征税。
根据OECD范本条约，为获取AI模型知识产权支付的款项属于特许权使用费，而购买AI模型副本的款项则属于营业利润。由于AI服务商从事本地安装AI模型的销售或授权业务，且客户获得的是使用其AI模型副本的权利，中美所得税条约保护此类销售或租赁产生的利润免于被美国征税。因此，中国大陆公司可避免美国征税，而香港或新加坡公司可能需在美国缴税。
US states currently do not have specific income tax rules for digital goods and services. In general, the state income tax results resemble the model where the AI provider sells access to its remote servers.
美国各州目前尚未有针对数字商品和服务所得税规则。州的征税方式类似于远程AI服务方式的征税规则。
03、Business model 3: Export of AI-enabled physical products
商业模式3：出口附加AI的实体产品
This section discusses a business model where the business sells physical goods that are enhanced with AI.
本段讨论的商业模式是企业销售含有AI的实体产品。
（1）Tariffs
关税
Being enhanced with AI does not change the tariff treatment of the underlying physical product. Thus, the tariff consequences are the same as the non-AI product. The primary issue is whether the AI provider can avoid a portion of the tariff by splitting the price of the physical goods from the price of the software.
The tariff value of an imported good is the total payment made by the buyer to or for the benefit of the seller, plus royalties or licensing fees related to the imported good that the buyer is required to pay as a condition of sale, plus the proceeds of any subsequent use or transfer that benefits the seller.[43]
The tariff value does not include separately identified payments for maintenance and technically assistance after the good has been imported into the US.[44] But the seller must separately identify the payment and show that it is for maintenance or technical assistance.[45] In practice, the AI provider would need to accept that customers have and may use the option to not purchase the software subscription.
AI功能不会改变实体产品的关税待遇。因此，其关税处理方式与普通的同类产品一致。核心问题在于AI服务商能否拆分硬件与软件费用来规避部分关税。
进口商品的关税价值包括：买方支付给卖方或为卖方利益支付的全部款项，加上作为销售条件需支付且与进口商品相关的特许权许可费，以及任何使卖方受益的后续使用或转让收益。
关税价值不包含单独列明的商品入境美国后的维护和技术支持费用。但卖方必须单独列明该费用，并证明其确用于维护或技术支持。实际操作中，卖方需接受客户可能选择不购买软件订阅服务的情况。
There is no VAT in the US.[46]
美国没有增值税。
（3）Sales tax
销售税
The US federal government does not charge a sales tax, but each state and many local governments charge sales tax.[47] Each state sets its own rules on sales tax, and many states permit local governments to set their own rates. The result is thousands of different sales tax rates, depending on the customer’s address.[48]
美国联邦政府不征销售税，但各州及许多地方政府各有销售税。各州各自定销售税规则，且多数州允许地方政府定税率，形成数千不同销售税率。
The US federal government and state governments both charge income taxes, and the rules differ significantly. The federal government does not have special rules for AI-enabled physical goods. Thus, the income tax consequences are the same as a business that sells regular physical goods.
美国联邦政府与州政府均征收所得税，但两者的征税规则有差异。联邦政府未针对AI赋能实体产品制定特殊规则，因此其征税方式与销售普通实体产品一致。
US states currently do not have specific income tax rules AI-enabled physical goods. Thus, the state income tax consequences are the same as a business that sells regular physical products.
州政府未针对AI赋能实体产品制定特殊规则，因此其征税方式与销售普通实体产品一致。
●注释：
[1]Le, M. et al (2025-05-01), Ropes & Gray, accessed at https://www.ropesgray.com/en/insights/alerts/2025/05/applicability-of-the-trump-administrations-reciprocal-tariff-executive-order-on-software on 2025-08-13.
[2]PwC, accessed at https://taxsummaries.pwc.com/quick-charts/value-added-tax-vat-rates on 2025-08-13.
[3]KPMG, accessed at https://assets.kpmg.com/content/dam/kpmg/es/pdf/2016/11/indirect-tax-guide-estados-unidos-2016.pdf#:~:text=What+are+the+standard+or+other+rates+There,for+VAT/GST+and+other+therefore+no+standard+rate on 2025-08-13.
[4]Avalara, accessed at https://www.avalara.com/taxrates/en/state-rates.html on 2025-08-13.
[5]26 USC 61.
[6]26 USC 11.
[7]26 USC 871, 881.
[8]China-US income tax treaty, art. 9.1.
[9]26 CFR 1.861-19(c).
[10]26 USC 881(a).
[11]90 FR 3075.
[12]Prop. Reg. 1.861-19(d); 90 FR 3075, 3081.
[13]Prop. Reg. 1.861-19(d)(2)(i); 90 FR 3075, 3082.
[14]Prop. Reg. 1.861-19(d)(2)(ii); 90 FR 3075, 3082.
[15]Prop. Reg. 1.861-19(d)(3)(i); 90 FR 3075, 3082.
[16]Prop. Reg. 1.861-19(d)(3)(ii); 90 FR 3075, 3082; 26 CFR 1.861-4(b)(2)(ii)(E).
[17]Prop. Reg. 1.861-19(d)(4)(i); 90 FR 3075, 3082.
[18]Prop. Reg. 1.861-19(d)(4)(ii); 90 FR 3075, 3082.
[19]China-US income tax treaty, art. 7.1.
[20]Cal Rev. Tax Code 23151(a), 25128, 23101.
[21]Doing Business in California, FTB (2024-10-29), accessed at https://www.ftb.ca.gov/file/business/doing-business-in-california.html on 2025-08-31.
[22]18 CCR 25128.
[23]18 CCR 25101(a).
[24]Container Corporation v. Franchise Tax Board, 463 U.S. 159 (1983); Edison California Stores v. McColgan, 30 Cal.2d 472 (1947).
[25]Cal. Rev. Tax Code 25110.
[26]Le, M. et al (2025-05-01), Ropes & Gray, accessed at https://www.ropesgray.com/en/insights/alerts/2025/05/applicability-of-the-trump-administrations-reciprocal-tariff-executive-order-on-software on 2025-08-13.
[27]PwC, accessed at https://taxsummaries.pwc.com/quick-charts/value-added-tax-vat-rates on 2025-08-13.
[28]KPMG, accessed at https://assets.kpmg.com/content/dam/kpmg/es/pdf/2016/11/indirect-tax-guide-estados-unidos-2016.pdf#:~:text=What+are+the+standard+or+other+rates+There,for+VAT/GST+and+other+therefore+no+standard+rate on 2025-08-13.
[29]Avalara, accessed at https://www.avalara.com/taxrates/en/state-rates.html on 2025-08-13.
[30]26 USC 61.
[31]26 USC 11.
[32]26 USC 871, 881.
[33]China-US income tax treaty, art. 9.1.
[34]26 CFR 1.861-18(b)(1)(ii), (h)(2), (h)(10), (h)(11), (h)(12), (h)(13).
[35]26 CFR 1.861-18(b)(2).
[36]26 CFR 1.861-18(h)(14).
[37]26 CFR 1.861-18(f)(2).
[38]26 CFR 1.861-18(f)(2)(ii).
[39]26 USC 861(a)(4).
[40]China-US income tax treaty, art. 7.1.
[41]China-US income tax treaty, art. 11.2.
[42]Model Tax Convention on Income and on Capital (rev. 2017), OECD, art. 12 commentary 13.1, 14, 14.1, 14.2.
[43]19 USC 1401a(b)(1), (4).
[44]19 USC 1401a(b)(3).
[45]Generra vs US, 905 F.2d 377 (Fed. Cir. 1990).
[46]PwC, accessed at https://taxsummaries.pwc.com/quick-charts/value-added-tax-vat-rates on 2025-08-13.
[47]KPMG, accessed at https://assets.kpmg.com/content/dam/kpmg/es/pdf/2016/11/indirect-tax-guide-estados-unidos-2016.pdf#:~:text=What+are+the+standard+or+other+rates+There,for+VAT/GST+and+other+therefore+no+standard+rate on 2025-08-13.
[48]Avalara, accessed at https://www.avalara.com/taxrates/en/state-rates.html on 2025-08-13.
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