新闻出处(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. 我很开心C's与Smart完成签约。Smart是我最喜欢的C's球员，非常开心能看到双方解决之 前的僵局，而且可能看到Smart留下为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... 总值$52M的合约让C's踏入豪华税的领域，这也让一些人陷入了疯狂，试图弄清楚团队将 如何避税。很多人来询问我这方面的问题，所以这里整理了一些事项，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. 如果球季在今天结束，Celtics的整体薪资会高於税线$3,856,123，所以必须缴纳 $5,784,185的豪华税。 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. 如果你四处比较，你会发现大家算出不同的数字，最常见的是超过税线300,000美元左右 ，这通常是因为误算了Daniel Theis和Brad Wanamaker薪资。通过自由市场（不是通过第 一轮或第二轮选秀权）获得的球员，如果薪资低於两年资历的最低薪资，那麽两年资历的 最小薪资($1,512,601)才是他们的实际工资。 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的薪资为838,464美元，Theis为1,378,242美元，但实际在豪华税的运算上应该 计为1,512,601美元。这大约80万美元的差异是很多数人弄错的原因。这是一个奇怪的规 则，所以常被忽略掉并不难理解。 像ShamSports.com计算时就没有考虑到它;我自己的 roster-builder.com在最初几年也没有考虑它。 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. 请注意，Semi Ojeleye和Abdel Nader可以直接计算他们的实际工资，因为他们是透过选 秀加入的。如果Jabari Bird最终加入球队并且签下了底薪合约，那麽他也会直接计算薪 资，而不是年资两年的最低薪资。如果他们走这条路，在没有使用交易特例的状况下，非 鸟条款（令人困惑，我知道）让球队可以支付他160万美元，，这将超过年资两年的最低 薪资。 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! 没什麽事情，最值得注意的是拥有大量珍贵资产的有钱人必须支付豪华税！ 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. 联盟会将豪华税至少一半的总额分配给没缴税的球队，所以C's分不到钱。 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. 就球队补强的角度而言，最大的差别在只能使用迷你中产而不是全额中产，另外也无法使 用双年特例。 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). 缴税球队也总是限於交易中最严格的薪资匹配规则，只能收回125％加上在任何一笔交易 中的保证工资总额，也就是10万美元。 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. 豪华税是根据赛季最後一天的球队名单计算的。如果球队欣然缴纳豪华税，那当然就依规 定缴税即可，但如果想要避免徵税，那麽就要在时间内调整薪资名册。 In practical terms, they would need to be under the tax by the trade deadline to avoid being a tax team for the season. 实际上，球队需要在交易截止日之前将团队薪资降到税线下，才能避免成为本赛季的缴税 球队。 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. 过去四年内三次缴纳豪华税的球队会触发累进税制，这比正常的豪华税高出不少。波士顿 可能在2019-20球季和2021-22球季均须纳税，所以如果能不提早触发豪华税是件好事，但 你真的不知道会发生什麽事。 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. 四年是很长的一段时间，C's现在已经开启了夺下冠军的通道，所以在未来24个月中想方 设法增加夺冠机率，会比担心未来的确切税率还要来的重要。 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. 我可以算算薪资，但我实际上并不了解球团的规划或预算，也无法看到未来发生什麽事。 他们有可能将Morris作为避税的计划的一部分，但也有可能他们不太关心缴税这件事，并 认为Morris是夺冠的重要拼图。。 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. 如果球队决定动他，那也没有那麽容易，因为没有那麽多具有薪资空间或交易特例的 球队能在C's没换回薪资的状况下接收Morris的合同。国王队有薪资空间直接吃下Morris 。骑士队有一个8月份到期，从Kyrie交易案拿到的交易特例。黄蜂队，活塞队，拓荒者和 金块队所有可以匹配的TPE也都将陆续到期。 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. 不过就薪资层面来看，Morris实在太过优秀，除非在交易截止日期前掉出轮换阵容，否则 你还会期望能换回一些不错的资产。也许真的有球队会给你一支签，但数量真的不多，尤 其是国王还处在重建阶段，而金块和拓荒者也已经开始避税的行动。 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交易案中也得到一个足够金额的交易特例，但他们也是缴税大户。 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员，可能还不足以降到税线以下。如果是一位还需要考虑工资匹配的 球员，而不是一个有薪资空间或TPE的球队的底薪球员，那绝对无法降到税线之下。 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. 即使签下一个底薪球员填补Morris的位置并腾出空间，但此时如果您想使用中产特例，您 将回到原点。 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. 因此球队可能做的，就是单纯地保留像Morris这样优秀的球员。如果真的要动他，我希望 这是因为球队认为有一个好的交易，可以降到税线下也能换回有价值的资产，而不是直接 清掉他而影响球队的夺冠之路。最好交易Morris的同时，能够把像是Yabusele之类的球员 顺便包进去一起清空间，这样可以在避税和球队成绩之间取得更好的平衡。 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. 这确实暗示着球队还没有放弃避税。侧重前期的递增合约实际上有避税的可能。 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. 据报导，Smart的合约为4y/5200万美元，加薪8％，与他的实际工资产生的结果略有不 同。他真正签下的是一份4y/5000万美元的合同，加薪8％，如果满足体重要求，每年可获 得50万美元奖金。 The weight bonus is considered "likely" and so counts in their salary cap calculation. 激励奖金被视为可能达到，因此计入薪资计算。 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. 除非体重达标，否则不计入薪资计算。 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. 球队名单至少需填满14人，所以不能只把人丢掉，然後不再补人。 ◆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. 未来三年球队仍可以使用迷你中产，价值$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. 理论上可以交易一些人像Morris去换空气，然後再使用迷你中产补人，但是如此一来又会 超过税线。 ◆Jabari Bird's minimum contract for this season is the one year minimum of $1,349,383, not the rookie minimum. Jabari Bird本赛季的最低合同是至少一年的1,349,383美元，而不是最低新秀合约。 ◆Abdel Nader has only $450k of his salary guaranteed but the whole thing becomes guaranteed on August 1. Abdel Nader的保证薪资仅为450,000美元，但8月1日後变成全额保障。 ◆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. 八月结束前如果有人被裁，只能摊提成合约年数加一。 ◆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，但是与旧的大赦条款不同，并没有规定可以stretch的 人数。 ◆Two-way contracts do not count against the luxury tax, even for the days that the player is with the NBA club. 双向合约没有计入豪华税计算，即使是球员待在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). 如果球员被联盟罚款，罚款的一半将从球队的豪华税计算中扣除（假设球员在赛季结束时 还留在队上）。 ◆If the team fines a player, it does not impact their luxury tax calculation. 如果球队对球员罚款，则不会影响豪华税计算。 ◆There are probably other things that you should know, but this has gone on long enough. 1.对这些制度没有很熟，有些其实没有看很懂XD，如有错误请不吝指正，谢谢 2.如果真的要交易避税，可能的对象有: (1)有薪资空间的球队，例如:国王。 (2)有交易特例的球队，例如骑士、金块、拓荒者、黄蜂、活塞、雷霆。 3.个人觉得制服组既然开这个约给Smart，应该就是有要缴税的打算了。交易Morris避税 难度偏高，而且估计也换不到什麽好货，既然如此就乖乖缴税吧。如果为了避税反而赔 掉夺冠的机会我相信这也不是老板乐见的。 4.其实文中说Ojeleye和Nader可以直接计算他们的实际薪资，我不确定对不对，因为我记 得二轮选秀好像不算新秀合同?这边要有请版上神人解答了 ※如果他们两个用$1,512,601来算的话，应该是超出$4,071,268，所以税要缴$6,106,902 --

※ 发信站: 批踢踢实业坊(ptt.cc), 来自: 114.47.185.204 ※ 文章网址: https://webptt.com/cn.aspx?n=bbs/Celtics/M.1532144654.A.A69.html 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. 看起来是likely→要算，unlikely→合约第一年要算 ※ 编辑: water1996 (114.47.185.204), 07/21/2018 14:23:33