美国科技公司Meta利用联邦研发税收抵免政策，将其人工智能数据中心归类为实验性试点模型，从而减少数十亿美元的企业税负。《纽约时报》周二报道称。
US tech company Meta exploited a federal research tax credit to shield billions of dollars from corporate taxes by classifying its artificial intelligence data centers as experimental pilot models, The New York Times reported Tuesday.
据该报援引四名熟悉公司运营情况的人士报道，Meta曾告诉美国国税局，其人工智能数据中心是一项“可能失败的大型实验”。此举使Meta在2025年少缴了近40亿美元税款。根据美国国税局提交的文件，Meta因此成为公开上市企业中最大的受益者。
Meta told the Internal Revenue Service that its AI data centers were a “giant experiment that could fail,” the newspaper reported, citing four people familiar with the company’s operations. The maneuver trimmed nearly $4 billion from Meta’s 2025 tax bill, making it the largest beneficiary among publicly traded companies, according to IRS filings.
该策略依据一项可追溯至20世纪80年代的规定。该规定旨在通过允许对用于研究而非日常经营活动的物资给予税收抵免来促进创新。知情人士称，Meta开始将已在商业上得到验证的处理器（包括从英伟达购买的芯片）在用于人工智能设施时归类为实验性物资。
The strategy relies on a provision dating to the 1980s that was intended to spur innovation by allowing tax credits for supplies used in research rather than standard business operations. People familiar with the matter said Meta began classifying commercially proven processors, including chips bought from Nvidia, as experimental supplies when they were used in artificial intelligence facilities.
Meta为这一做法辩护称，公司五年内在研究方面投入了2000亿美元，其中去年投入了570亿美元。
Meta defended the practice, saying it invested $200 billion in research over five years, including $57 billion last year.
Meta表示：“与其他进行如此大规模投资的公司一样，我们利用国会数十年前设立的税收激励措施，鼓励这类美国国内投资。”
“Like other companies that invest at this scale, we use the tax incentives Congress established decades ago to encourage this type of domestic investment,” the company said.