A | 受产业格局变化、供需关系调整等多重因素叠加影响，显卡价格大幅攀升。 WASHINGTON -- Charles and Kathleen Moore are about to have their day in the Supreme Court over a $15,000 tax bill they contend is unconstitutional.The couple from Redmond, Washington, claim they had to pay the money because of their investment in an Indian company from which, as Charles Moore, 62, said in a sworn statement, they “have never received a distribution, dividend, or other payment.”But significant parts of the story they have told to reach this point seem at odds with public records.The Moores are the public face of a high court case backed by business and conservative political interests that could call into question other parts of the U.S. tax code and rule out a much-discussed but never-enacted tax on wealth. The case is set for arguments on Dec. 5. The Moores are the latest example of plaintiffs whose lawsuits seem to simply be exercising their legal rights, but whose cases are backed by others with enormous amounts of money or a consequential social issue at stake. The Moores sought help from the anti-regulatory Competitive Enterprise Institute.Underscoring the case's importance at a recent Heritage Foundation event, lawyer Paul Clement said, "The constitutionality of a wealth tax may well be decided in the context of this case.”Details of the Moores' involvement with the company, initially called KisanKraft Machine Tools Private Limited, were first reported by Tax Notes, which caters to tax professionals. The public documents are filings with the Indian government.At issue in the case is a provision of the 2017 tax bill enacted by a Republican-controlled Congress and signed by then-President Donald Trump. The law applies to companies that are owned by Americans, but do their business in foreign countries. It imposes a one-time tax on investors' shares of profits that have not been passed along to them, in order to offset other tax benefits. The measure is expected to generate $340 billion in tax revenues.The Moores, along with the U.S. Chamber of Commerce and conservative think tanks, contend that the provision violates the 16th Amendment, which allows the federal government to impose an income tax on Americans.The $15,000 tax bill was for the Moores' share of KisanKraft's profits."If you haven’t received any income, how can you be required to pay income taxes?” Charles Moore asks in a video posted by the Competitive Enterprise Institute.But far from being a passive investor with no influence over the company, Moore, who worked at Microsoft during his career in software development, served on KisanKraft's board of directors for five years.“The story the Moores told about Charles' involvement with KisanKraft is directly at odds with the fiduciary responsibilities of an individual holding a board seat for an Indian company,” Mindy Herzfeld, a professor of tax practice at the University of Florida law school, wrote in Tax Notes.And there are other indications of Moore's more extensive involvement with KisanKraft than his testimony indicated. The company paid for his travel to India four times and he made at least two investments beyond the $40,000 stake he put up in 2006.Moore also was prepared to invest an another roughly $250,000. That money was ultimately returned by KisanKraft, along with 12% interest.One other inconsistency is that while the Moores say they jointly invested the money, only Charles Moore's name appears in company documents.The couple and their lawyers did not disclose any of that information in legal filings in three different federal courts, including the Supreme Court.“The original declaration on which the case is built is full of lies,” said Reuven Avi-Yonah, an international tax expert at the University of Michigan law school.In a brief conversation with The Associated Press, Kathleen Moore said she and her husband would not discuss the case and referred questions to their lawyers. Andrew Grossman, the Moore's lead attorney, did not respond to messages seeking comment.The omissions, along with the Moores' failure to take advantage of other legal options that would have deferred, if not eliminated, their tax liability make Avi-Yonah and other experts in international tax law suspect the case was manufactured to get at a larger issue, the tax on billionaires that has been proposed by some prominent Democrats but never enacted.A wealth tax would apply not to the incomes of the very richest Americans, but their assets, like stock holdings, that now only get taxed when they are sold. “There really was no reason for the court to take it on, other than to send a signal to warn off the Congress from passing a billionaire tax," said Steven Rosenthal, a senior fellow at the Urban-Brookings Tax Policy Center.Other provisions of the tax code could be upended by the court's decision, including measures relating to partnerships, limited liability companies and other business formations, Rosenthal said.Changes to those provisions also could affect some justices' finances. Chief Justice John Roberts holds a one-eighth interest worth up to $15,000 in an Irish partnership that owns a cottage in county Limerick, Ireland, and Justice Clarence Thomas' wife, Ginni, owns a limited liability company that generated between $50,000 and $100,000 in income last year from Nebraska real estate, according to the justices' financial disclosure forms. Two other recent Supreme Court cases advanced by conservative interests also raised questions about whether facts had been manipulated to get the disputes in front of the court. One of those involved a wedding website designer in Colorado who did not want to work with same-sex couples and a public high school football coach in Washington who wanted to pray on the field.Rosenthal said that “the ugly facts matter” and that the justices could return the Moores' case to a lower court without ruling on it.Charles Moore said in his sworn statement that he agreed to invest in the company that was being formed by his friend and former colleague at Microsoft, Ravindra “Ravi” Kumar Agrawal, because he liked the business plan and trusted his friend.“Moreover, I thought KisanKraft was formed for a noble purpose and had the potential to improve the lives of small and marginal farmers in India,” Moore said. The case had already kicked up ethical questions. Senate Democrats had asked Justice Samuel Alito to step aside from the case because of his interactions with David Rivkin, another lawyer who also is representing the Moores. The Democrats said Alito had cast doubt on his ability to judge the case fairly because he sat for four hours of Wall Street Journal opinion page interviews with an editor at the newspaper and Rivkin.Alito rejected the demands in a four-page statement issued by the court in which he said there “is no valid reason” for his recusal. ___Associated Press writer Fatima Hussein contributed to this report.___This story has been corrected to reflect that Mindy Herzfeld is a professor of tax practice at the University of Florida law school, not director of the master's program in international tax.。7月底以来，深圳华强北市场显卡经历一轮快速跳涨。记者走访发现，当前显卡售价虽趋稳定，但整体仍处高位，直接推高电脑整机采购成本，市场整机装机需求明显回落。 “7月24日显卡价格突然拉涨，27日后价格站稳新高后基本保持稳定。
B | ”欣嘉创电脑经营部店长王洁云告诉记者，本轮涨价时间节点清晰，涨价幅度大。以热门型号RTX 5060为例，涨价前市场价在2300元至2500元，目前一线品牌现货报价基本在3000元左右。 深圳市金领达电脑有限公司负责人吴畏从事企业批量装机业务多年，对各档位显卡价格变动情况十分熟悉：RTX 5060 Ti涨价前售价2800元，现为3500元，RTX 5070 Ti市场报价则从6000元左右攀升至8000元以上。 “本轮显卡价格快速上涨的核心原因，在于人工智能算力需求对上游供应链的‘虹吸效应’。”中国（深圳）综合开发研究院研究员陈颖仪表示，存储原厂出于利润考量，将产能向AI服务器所需的高带宽内存大幅倾斜，造成消费级显卡显存供应收紧、采购成本抬升。英伟达等上游厂商上调GPU（图形处理器）套件价格，成本沿着研发制造厂商、流通渠道、零售终端逐级传导。面对成本压力和供应不确定性影响，显卡品牌厂商减缓出货节奏，进一步加剧渠道现货紧缺、放大市场惜售情绪。在需求端，AI应用拓展重塑显卡使用场景，部分大显卡显存被用于轻量级AI运算，供需失衡进一步加剧。多重因素叠加共振，推动显卡价格快速走高，并带动整机装机成本上涨。 记者在华强电子世界电脑配件区看到，相较耳机、潮流数码小件档口人头攒动的景象，装机配件区域的客流明显偏少。除了显卡价格上涨，主板、电源、显示器等电脑配件的报价也普遍走高。 面对高位行情，华强北商户普遍采取谨慎备货策略，规避价格下行带来的亏损风险。深圳本土显卡及主板品牌“七彩虹”授权经销商张志成坦言，显卡定价完全跟随上游行情波动，市场商户只能被动“高进高卖”，随着终端市场需求萎缩，产品走货量明显下滑。 “门店如今仅少量备货显卡，主要采取‘客户下单、即时向上游提货’的经营模式，不高位锁库存。
C | ”王洁云介绍，行情波动幅度大，一旦价格回落，单卡下跌三五百元就会亏掉全部利润，小微商户难以承担这类风险。
D | 吴畏算了一笔账，2025年一套1万元配置的电脑，当前配齐至少要花1.2万元，涨价部分主要集中在显卡和内存。除台式机外，暑期热销游戏笔记本电脑同样涨价，品牌游戏笔记本电脑进货价每日上浮50元至100元。此前售价8000余元的华硕天选7、天选6 Pro游戏本，如今终端售价已突破1万元。
E | “对比2025年8月、9月，目前店内整机装机量至少下降30%。
F | ”吴畏说。 此轮涨价潮中，小批量采购电脑的中小企业受影响最大。
G | 吴畏介绍，许多客户暂缓采购新机，转而选购二手设备；有硬件置换需求的客户，更多转向“局部升级、维修复用”，仅更换老化内存、固态硬盘，原有主机则继续沿用。 据中国信通院数据，今年一季度国内AI算力需求同比增长417%，供需缺口持续扩大。这是否意味着显卡及电脑装机价格将持续上行？ “总体来看，本轮高价行情或将持续较长时间，年内价格大幅回落可能性不大。”陈颖仪分析，目前，上游成本压力尚未得到缓解，英伟达年内已数次向研发制造厂商提价，存储原厂将七成至九成先进产能倾斜至AI服务器所需的高带宽内存产品，消费级显存供给依旧偏紧。加之品牌厂商控量、渠道惜售，短期供需矛盾可能持续加剧。（记者 杨阳腾 刘 亮 刘雨斐）。
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