Meta 将 AI 数据中心称为实验，规避数十亿美元美国税款
原标题：Meta dodges billions in US taxes by calling its AI data centers experiments
AI 摘要
Meta 通过将 AI 数据中心归类为「试点模型」、将 Nvidia 芯片归类为实验材料，利用一项 1981 年设立的联邦研究税收抵免政策，在 2025 年节省了 39 亿美元税款，远高于 2024 年的 20 亿美元和 2023 年的 7 亿美元，成为所有上市公司中该抵免的最大受益者。这一做法与 Meta 向投资者公开宣称的数百亿美元超级智能算力投资相矛盾，Meta 自己的会计师也认为该策略存在法律风险，并在 SEC 文件中提示相关税收优惠可能被挑战。审计机构 EY 批准了该策略，并正将类似方案推销给其他公司。
正文节选
Meta dodges billions in US taxes by calling its AI data centers experiments Meta is using a federal research tax credit to save billions by classifying its AI data centers as "pilot models" and Nvidia chips as experimental materials. The company saved $3.9 billion in 2025, up from $2 billion the year before and $700 million in 2023, making it the biggest beneficiary of this credit among all publicly traded companies, the New York Times reports. The "pilot model" label is hard to square with what