參議院民主黨人質疑大型科技公司與人工智慧相關的稅務行為
Senate Democrats Question Big Tech Tax Practices Linked to AI
Updated at: September 29, 2026 at 02:30 AM
2026年9月，由伊莉莎白·華倫領軍的一群參議院民主黨人，對Meta、亞馬遜、Alphabet和微軟的稅務實務展開了正式調查。
In September 2026, a group of Senate Democrats led by Elizabeth Warren launched a formal inquiry into the tax practices of Meta, Amazon, Alphabet, and Microsoft.
參議員們正在調查這些科技巨頭如何利用2025年的「一項宏偉法案」（One Big Beautiful Bill Act，簡稱OBBBA）來減少其聯邦稅務義務，同時在大規模投資人工智慧和資料中心基礎建設。
The senators are investigating how these tech giants have utilized the 2025 'One Big Beautiful Bill' Act (OBBBA) to reduce their federal tax obligations while investing heavily in artificial intelligence and data center infrastructure.
立法者特別針對諸如100%紅利折舊等條款，該條款允許企業立即將巨額資本投資列為費用。
Lawmakers are specifically targeting provisions like the 100% bonus depreciation, which allows firms to immediately expense massive capital investments.
此次調查背景源於對企業稅收下降的擔憂；例如，據報導Meta的稅單在一年內從96億美元驟降至28億美元。
The inquiry comes amid concerns over falling corporate tax payments; for instance, Meta's tax bill reportedly plummeted from $9.6 billion to $2.8 billion in a single year.
參議員們主張，儘管這些公司獲利豐厚，但公眾卻因AI的部署面臨水電成本上漲與經濟不確定性。
Senators argue that while these companies see high profits, the public faces rising utility costs and economic uncertainty due to AI deployment.
這些科技巨頭必須在2026年10月12日前，揭露有關其遊說工作和稅務扣除的詳細資訊。
The tech giants have until October 12, 2026, to disclose details regarding their lobbying efforts and tax deductions.
儘管白宮捍衛這些稅收激勵措施，認為其對推動經濟成長與創新至關重要，但此次調查突顯了日益高漲的政治壓力，要求大型科技公司為其社會影響負責。
While the White House defends these tax incentives as essential for driving economic growth and innovation, the inquiry highlights a growing political push to hold Big Tech accountable for its societal impact.
