It appears the main motivation here is to maintain the same level of taxation on a business that switches from human to robot workers for a significant part of the labour undertaken.
its like, your business shouldn't be too dependent on the local government, just like it shouldn't be too dependent on 1 employee, or one copy of data. that's why some businesses negotiate with the government before expanding into a new area.
This draft legislation anticipates a secular change in the labour market whereby autonomous robots displace the need for humans so significantly that the pool of taxable labour vanishes for good.
Meanwhile economic output increases but there's no taxation system in place for the government to take a slice. So shift the tax burden to the robots.
It's far from perfect but sure as hell somebody (or something) is getting taxed.
This proposal reminds me of world of Time of EVE, an anime with truly electronic persons. It's all on YouTube.
Trivially false; human productivity routinely differs by a factor of thousands to millions.
What happens when the robots organize labor unions? Will this "electronic person' be allowed to vote for representation? Will they be entitled to medical care (I can't help but think of the Wizard of Oz's Tin Man getting his joints oiled...)