A clear response to whether AI should be given legal entities is a prerequisite for initiating a new generation of AI legislation.The advent of ChatGPT has once again triggered a heated debate on the legal subjectivity of AI in the academic community.The “subject theory” is based on the development and extension of the concept of legal subjects, and advocates the inclusion of artificial intelligence into the category of legal subjects through special (fictional) concepts such as limited subjects and inanimate subjects.This view ignores the non-intrinsic intelligence attribute of artificial intelligence and the generation mechanism of legal subjects, and cannot form theoretical self-consistency.Judging from the current level of development of artificial intelligence,it still lacks the basic requirements as a legal subject, and does not meet the social and practical requirements of the subject. Including it in the category of legal subjects will not only diminish human dignity,but also subvert the rational concept and moral attributes of traditional subjects.