Abstract: The moral responsibility attribution dilemma of autonomous vehicles mainly includes “responsibility gap” (namely， no appropriate moral agents)， “retribution gap” (namely， no appropriate responsibility undertakers) and problems of “many hands” and “many things”. The root of this dilemma lies in the evident autonomy and human-artifact combination manifested in autonomous vehicles， which has greatly challenged the traditional viewpoint of moral responsibility. To handle this dilemma， the traditional viewpoint of moral responsibility needs to be expanded. One feasible way to do so is to set up an organization such as “AV legal persons” to collectively undertake the responsibilities by human beings and artifacts together， focus on responsibility receptors and make responsibility foresight.

Key words: autonomous vehicle; moral responsibility; AV legal person