美国科技裁员潮真因：税法改革重创研发抵扣
2017 年特朗普政府《减税与就业法案》中一项延迟生效条款，自 2022 年起取消企业研发支出当年全额抵税政策，改为 5-15 年摊销。这一变化直接导致科技公司税负激增，现金流承压。
新税法实施后，Meta、Amazon、Twilio、Shopify 等公司纷纷大幅裁员应对。一家小公司因 18.9 万美元税务缺口被迫裁掉年薪 20 万美元工程师。微软、谷歌等转而加快海外研发布局，因德国、中国仍允许研发支出即期扣除。这场政策误判正在削弱美国科技竞争力。
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