[外電] A Taxing Situation

[water1996 (水波)]

新聞出處(必填):https://www.dangerc.art/blog/a-taxing-situation

作者:Ryan Bernardoni

A Taxing Situation

https://imgur.com/vb42rtt

The Celtics completed the signing of Marcus Smart today, which makes me
happy. Smart is one of my all time favorite Celtics and so to see his
situation resolved in a way that could potentially keep him in Boston for
years to come is nice.

我很開心C's與Smart完成簽約。Smart是我最喜歡的C's球員，非常開心能看到雙方解決之
前的僵局，而且可能看到Smart留下為C's效力多年。

The $52 million contract pushed the C's into luxury tax territory which has
sent some people into a frenzy of trying to figure out how the team will
avoid that. I've been getting a lot of questions on this, so here are some
notes put all in one place so I can just reply to people with a link instead
of writing it out dozens of times...

總值$52M的合約讓C's踏入豪華稅的領域，這也讓一些人陷入了瘋狂，試圖弄清楚團隊將
如何避稅。很多人來詢問我這方面的問題，所以這裡整理了一些事項，方便直接在此回覆
。


How far over the tax are they?

If the season ended today, the Celtics would be $3,856,123 over the tax line,
resulting in a payment of $5,784,185.

如果球季在今天結束，Celtics的整體薪資會高於稅線$3,856,123，所以必須繳納
 $5,784,185的豪華稅。

If you look around you can find a bunch of different numbers quoted for this.
The most common number you'll see is one around $3,000,000 over. This is
usually because the person has counted Daniel Theis and Brad Wanamaker
incorrectly. Players acquired via free agency (not via 1st or 2nd round draft
rights) who make less than the two year veteran minimum count for that two
year minimum on the tax, not their actual salary.

如果你四處比較，你會發現大家算出不同的數字，最常見的是超過稅線300,000美元左右
，這通常是因為誤算了Daniel Theis和Brad Wanamaker薪資。通過自由市場（不是通過第
一輪或第二輪選秀權）獲得的球員，如果薪資低於兩年資歷的最低薪資，那麼兩年資歷的
最小薪資($1,512,601)才是他們的實際工資。

Wanamaker is being paid $838,464 and Theis $1,378,242 but each actually count
for $1,512,601 in tax math. That roughly $800k difference is why a lot of
people get it wrong. This is a weird rule that can understandably be missed.
The ShamSports.com Capulator does not account for it; my own
roster-builder.com tool didn't account for it in the first few years of its
existence, either.

Wanamaker的薪資為838,464美元，Theis為1,378,242美元，但實際在豪華稅的運算上應該
計為1,512,601美元。這大約80萬美元的差異是很多數人弄錯的原因。這是一個奇怪的規
則，所以常被忽略掉並不難理解。 像ShamSports.com計算時就沒有考慮到它;我自己的
roster-builder.com在最初幾年也沒有考慮它。

http://roster-builder.com

https://imgur.com/IcxqLCE

Note that Semi Ojeleye and Abdel Nader count for their actual salaries
because they were drafted. If Jabari Bird ends up on the team and is signed
for his minimum salary, he would also count for that and not the two year
min. Bird's Non-Bird Rights (confusing, I know) allow the team to pay him up
to $1.6M without dipping into the MLE which would be above the 2 year
minimum, if they went that route.

請注意，Semi Ojeleye和Abdel Nader可以直接計算他們的實際工資，因為他們是透過選
秀加入的。如果Jabari Bird最終加入球隊並且簽下了底薪合約，那麼他也會直接計算薪
資，而不是年資兩年的最低薪資。如果他們走這條路，在沒有使用交易特例的狀況下，非
鳥條款（令人困惑，我知道）讓球隊可以支付他160萬美元，，這將超過年資兩年的最低
薪資。


What does being in the tax really do?

A few things. Most notably is that ownership, a collection of very rich
people who own a massively appreciating asset, have to pay the luxury tax!

沒什麼事情，最值得注意的是擁有大量珍貴資產的有錢人必須支付豪華稅！

The league takes all those tax payments and distributes at least half of the
total amount equally back to the non-taxpaying teams so you also miss out on
that.
聯盟會將豪華稅至少一半的總額分配給沒繳稅的球隊，所以C's分不到錢。

In terms of immediate team building, you only get to use the Taxpayer
Mid-level Exception instead of the larger Non-taxpayer Mid-level and you also
lose access to the Bi-annual Exception.

就球隊補強的角度而言，最大的差別在只能使用迷你中產而不是全額中產，另外也無法使
用雙年特例。


Taxpaying teams are also always limited to the most restrictive salary
matching rules in trades. They are only allowed to take back 125% plus $100k
of the total guaranteed salary that they send out in any one trade (for the
current cap year).
繳稅球隊也總是限於交易中最嚴格的薪資匹配規則，只能收回125％加上在任何一筆交易
中的保證工資總額，也就是10萬美元。


When do they have to be under the tax line by?

The luxury tax is calculated based on a team's cap sheet on the last day of
the season. If they're fine with paying the tax they obviously don't ever
have to go under, but if they want to avoid the tax then they have time to
get their payroll where it needs to be.

豪華稅是根據賽季最後一天的球隊名單計算的。如果球隊欣然繳納豪華稅，那當然就依規
定繳稅即可，但如果想要避免徵稅，那麼就要在時間內調整薪資名冊。

In practical terms, they would need to be under the tax by the trade deadline
to avoid being a tax team for the season.
實際上，球隊需要在交易截止日之前將團隊薪資降到稅線下，才能避免成為本賽季的繳稅
球隊。

The Repeater Tax is a big deal?

Repeater status adds a dollar-for-dollar hit on top of the normal luxury tax
for teams that have been in the tax three of the past four seasons. Boston
will likely be in the tax for all of 2019-20 through 2021-22 so it would be
nice to not start that counter for another season, but you never really know.

過去四年內三次繳納豪華稅的球隊會觸發累進稅制，這比正常的豪華稅高出不少。波士頓
可能在2019-20球季和2021-22球季均須納稅，所以如果能不提早觸發豪華稅是件好事，但
你真的不知道會發生什麼事。

Four years is a long time and the Celtics have a title contention window open
now so taking steps to increase their odds of hanging a banner in the next 24
months is more important than worrying about the exact tax rate that far out
into the future.

四年是很長的一段時間，C's現在已經開啟了奪下冠軍的通道，所以在未來24個月中想方
設法增加奪冠機率，會比擔心未來的確切稅率還要來的重要。


The Celtics are going to trade Marcus Morris to avoid the tax, right?

I can do salary cap math but I don't actually know the team's plans or budget
and can't see the future. It's possible that they could move Morris as part
of a plan to avoid the tax but it's also possible that they just don't care
too much about the tax and think that Morris is an important part of their
title push.

我可以算算薪資，但我實際上並不了解球團的規劃或預算，也無法看到未來發生什麼事。
他們有可能將Morris作為避稅的計劃的一部分，但也有可能他們不太關心繳稅這件事，並
認為Morris是奪冠的重要拼圖。。

If they do decide to move him, it's still not as easy as it might seem to
clear the tax line. There aren't that many teams with the cap space or trade
exception to take even his modest contract without sending back salary in
return. The Kings could do it from cap space. The Cavs have a trade exception
that expires in August from the Kyrie trade. The Hornets, Pistons,
Trailblazers, and Nuggets all have TPEs expiring later that could fit him,
too.

如果球隊決定動他，那也沒有那麼容易，因為沒有那麼多具有薪資空間或交易特例的
球隊能在C's沒換回薪資的狀況下接收Morris的合同。國王隊有薪資空間直接吃下Morris
。騎士隊有一個8月份到期，從Kyrie交易案拿到的交易特例。黃蜂隊，活塞隊，拓荒者和
金塊隊所有可以匹配的TPE也都將陸續到期。

Morris is too good of a player to just salary dump, though. Unless you get to
the deadline and he's out of the rotation you would expect to get something
decent in return for him. Maybe a team that can absorb his whole salary gives
you a pick for him, but that's not a big pool of teams to work from, and the
Kings are going to be bad and the Nuggets and Blazers have already made moves
to cut salary and avoid the tax themselves.

不過就薪資層面來看，Morris實在太過優秀，除非在交易截止日期前掉出輪換陣容，否則
你還會期望能換回一些不錯的資產。也許真的有球隊會給你一支籤，但數量真的不多，尤
其是國王還處在重建階段，而金塊和拓荒者也已經開始避稅的行動。

EDIT: The Thunder now also have a big enough TPE following the Carmelo
Anthony trade, but are also already deep into the tax.

雷霆在Carmelo Anthony交易案中也得到一個足夠金額的交易特例，但他們也是繳稅大戶。

If you take a player in return, it's probably not enough to get the team
under the tax. If it's a player you're taking for salary matching purposes,
and not a minimum contract from a team with space/TPE, it definitely doesn't
get you under.

如果交易拿回一名球員，可能還不足以降到稅線以下。如果是一位還需要考慮工資匹配的
球員，而不是一個有薪資空間或TPE的球隊的底薪球員，那絕對無法降到稅線之下。

Even if you just sign a minimum contract player into the roster spot Morris
would vacate you're just under the line; if you want to use the Taxpayer MLE
for that slot you're back over.

即使簽下一個底薪球員填補Morris的位置並騰出空間，但此時如果您想使用中產特例，您
將回到原點。

Simply keeping a player like Morris has value, and could be what the team
does. If they do move him, I would hope that it's because they think they
have a good trade that returns some value years down the line, and not just a
straight dump that would then hamstring them in other ways. Moving Morris for
value and then also making another salary clearing move, possibly with
Yabusele, could strike a better balance between tax avoidance and team
performance.

因此球隊可能做的，就是單純地保留像Morris這樣優秀的球員。如果真的要動他，我希望
這是因為球隊認為有一個好的交易，可以降到稅線下也能換回有價值的資產，而不是直接
清掉他而影響球隊的奪冠之路。最好交易Morris的同時，能夠把像是Yabusele之類的球員
順便包進去一起清空間，這樣可以在避稅和球隊成績之間取得更好的平衡。


Signing Smart to ascending annual salaries means the tax is a concern, right?

It's certainly an indicator that they haven't given up on the idea of getting
under the tax line. A front-loaded contract would have functionally
eliminated the possibility.

這確實暗示著球隊還沒有放棄避稅。側重前期的遞增合約實際上有避稅的可能。


What up with those weird salaries, though?

Smart's contract was reported as 4/$52M with full 8% raises which would
produce slightly different results than his actual salaries. What he really
signed is a 4/$50M contract with full 8% raises, and then a $500k bonus each
year if he meets a weight requirement.

據報導，Smart的合約為4y/5200萬美元，加薪8％，與他的實際工資產生的結果略有不
同。他真正簽下的是一份4y/5000萬美元的合同，加薪8％，如果滿足體重要求，每年可獲
得50萬美元獎金。

The weight bonus is considered "likely" and so counts in their salary cap
calculation.

激勵獎金被視為可能達到，因此計入薪資計算。


Does that $500k count against the tax, too?

Only if he makes weight. If they don't pay the bonus, it does not count in
the tax calculation.

除非體重達標，否則不計入薪資計算。


Anything else I should know?

◆The team must have at least 14 full NBA players so you can't just dump a few
guys and not re-fill their roster spots.

球隊名單至少需填滿14人，所以不能只把人丟掉，然後不再補人。

◆The team still has their Taxpayer MLE available for contracts up to
$5,337,000 in the first season and lasting as many as three seasons.

未來三年球隊仍可以使用迷你中產，價值$5,337,000。

◆In theory they could trade someone like Morris for no returning salary and
then open up the Non-taxpayer MLE, but using that would then put them back
above the tax line, which would theoretically be the reason they moved Morris.

理論上可以交易一些人像Morris去換空氣，然後再使用迷你中產補人，但是如此一來又會
超過稅線。

◆Jabari Bird's minimum contract for this season is the one year minimum of
$1,349,383, not the rookie minimum.

Jabari Bird本賽季的最低合同是至少一年的1,349,383美元，而不是最低新秀合約。

◆Abdel Nader has only $450k of his salary guaranteed but the whole thing
becomes guaranteed on August 1.

Abdel Nader的保證薪資僅為450,000美元，但8月1日後變成全額保障。

◆Salaries for this season can only be stretched (divided up by the number of
years left on the contract plus one) if they're waived before the end of
August.

八月結束前如果有人被裁，只能攤提成合約年數加一。

◆Demetrius Jackson was stretched last season but it's not like the old amnesty
provision; there's no limit to the number of players a team can stretch.

Demetrius Jackson去年就被裁了，但是與舊的大赦條款不同，並沒有規定可以stretch的
人數。

◆Two-way contracts do not count against the luxury tax, even for the days that
the player is with the NBA club.

雙向合約沒有計入豪華稅計算，即使是球員待在NBA的日子也不算。

◆If a player is fined by the league, half of the fine is removed from the
team's luxury tax calculation (assuming the player is with the team at the
end of the season).

如果球員被聯盟罰款，罰款的一半將從球隊的豪華稅計算中扣除（假設球員在賽季結束時
還留在隊上）。

◆If the team fines a player, it does not impact their luxury tax calculation.

如果球隊對球員罰款，則不會影響豪華稅計算。

◆There are probably other things that you should know, but this has gone on
long enough.



1.對這些制度沒有很熟，有些其實沒有看很懂XD，如有錯誤請不吝指正，謝謝

2.如果真的要交易避稅，可能的對象有:
(1)有薪資空間的球隊，例如:國王。
(2)有交易特例的球隊，例如騎士、金塊、拓荒者、黃蜂、活塞、雷霆。

3.個人覺得制服組既然開這個約給Smart，應該就是有要繳稅的打算了。交易Morris避稅
難度偏高，而且估計也換不到什麼好貨，既然如此就乖乖繳稅吧。如果為了避稅反而賠
掉奪冠的機會我相信這也不是老闆樂見的。

4.其實文中說Ojeleye和Nader可以直接計算他們的實際薪資，我不確定對不對，因為我記
得二輪選秀好像不算新秀合同?這邊要有請版上神人解答了

※如果他們兩個用$1,512,601來算的話，應該是超出$4,071,268，所以稅要繳$6,106,902

--
※ 發信站: 批踢踢實業坊(ptt.cc), 來自: 114.47.185.204
※ 文章網址: https://www.ptt.cc/bbs/Celtics/M.1532144654.A.A69.html
推 Jasonceltics: 推
推 NLchu: 不管是倒掉誰都要面臨競爭力下降的後果
→ NLchu: 會想吃新秀包的球隊又很尷尬的只剩下國王
推 NLchu: 這個問題會一直困擾我們直到交易截止日為止
推 seekforever: 有交易特例的那幾隊幾乎都是想搶進季後賽的啊
→ seekforever: 尤其活塞跟黃蜂跟金塊 還都有缺SF
推 seekforever: 另外非人大好像有說這篇有些細節寫錯了
推 Myosotis: 激勵條款計算薪資空間這裡
→ Myosotis: likely要計算薪資空間?  unlikely才是不用算的嗎
http://www.cbafaq.com/salarycap.htm#Q74
Performance incentives are classified as either "likely to be achieved" or
"not likely to be achieved," with only the likely incentives included in the
player's salary and team salary amounts.

 In the first season of a contract the base salary, likely bonuses and
unlikely bonuses must all fit within the salary cap or exception.

看起來是likely→要算，unlikely→合約第一年要算
推 gaiaesque: 推推
※ 編輯: water1996 (114.47.185.204), 07/21/2018 14:23:33
推 permoon: 今年如果有辦法做到，球團應該還是會盡量避稅
→ permoon: 超那幾百萬的稅  影響到後來的續約其實很不智
推 CHADA: 超這幾百萬未來要多付幾千萬
推 kase09521: 稅上400w除非要只帶14個 不然丟MM不夠 不太好處理
推 auron4041: 還有一個方法是換來更有價值的球員 繳稅也無要緊
推 Myosotis: 感謝  長知識了
推 shinwind: 應該是確定要拿錢拚了.反正看今年成績如何
推 driftcreator: 激勵獎金: 季末看有沒有達成, 再加總進奢侈稅計算
→ driftcreator: CBA FAQ Q18有針對奢侈稅計算的細節
→ bbbyes123: 好奇如果明年要留下KI+Horford 是不是就一定要繳稅了
推 auron4041: 基本上一定要 KI絕對是頂薪
→ auron4041: Horford看看能不能談個好價碼
→ auron4041: AH不跳出 三個巨星就9XM了
推 ryanpiggy: 就球員角度來看 除非有一份年數長的養老約 不然活佛沒
→ ryanpiggy: 必要跳
→ ryanpiggy: 明年是必繳 反而還好 重點是為了不要太快累進稅率 想
→ ryanpiggy: 辦法在今年避稅會是好的決策
→ ryanpiggy: 而且還有一點是明年之後的勇士無法在維持四巨頭…照理
→ ryanpiggy: 來說啦 當然誰要再降薪又不一定
推 auron4041: 說不定嘴綠KT各領2000W啊
推 ryanpiggy: 理論上來說是不可能降那麼多 不過世事難料…
→ ryanpiggy: 我們的目標應該是想辦法在杰倫跟jt還在新秀紅利期想辦
→ ryanpiggy: 法拼吧
→ GordnHayward: 今年一定要避免繳稅 不是不願意花錢的問題 錢還是錢
→ GordnHayward: 那個累進不是開玩笑的  要操作成明年才會開始繳的
推 azlbf: 所以 明明達成 4年46就可以壓在稅線 結果開了52
推 azlbf: 另一種可能是球隊認為留不下KI
推 BOSTONstyle: 留下KI不是只要看老闆願不願意繳更多豪華稅而已嗎?
推 driftcreator: KI是UFA, 所以理論上有離開賽隊的可能性
推 GordnHayward: 但是續留我們還是錢最多吧? 而且可以簽五年不是?
→ GordnHayward: 就看安吉吧 他該給的錢會給 看他覺得有沒有值得而已
推 driftcreator: 錢不能解決一切事情, 在KI跟GH身上已經驗證過啦XD
→ driftcreator: 頂級球星說了算的事沒太多理所當然, 保守看待較好
推 BOSTONstyle: 感謝解答，主要還是看他這一年情況