AP的報導 http://tinyurl.com/n5ds3df Jeter deal leaves Yanks about $80M before tax By RONALD BLUM (AP Sports Writer) | The Associated Press NEW YORK (AP) -- Derek Jeter's new contract has increased the Yankees' luxury tax payroll to $97.71 million for seven signed players next year. That leaves New York with about $80 million to spend on the rest of its roster if the team wants to get under the 2014 tax threshold. 隊長新合約讓洋基已確定的payroll增加到97.71M，如果洋基不想繳豪華稅，那麼他們 只剩約80M的薪資空間。 Jeter and New York agreed Friday to a $12 million, one-year contract. Major League Baseball determined its value for purposes of the luxury tax is $12.81 million. 隊長新約是一年12M，而在豪華稅計算時，其合約價值為12.81M。 The Yankees' captain, injured for most of this year, was playing under a three-year contract with a player option for 2014 that wound up being worth $9.5 million and was replaced by the new salary. 今年是隊長之前簽下的3+1合約的第三年，不過幾乎都在養傷。第四年本來是9.5M的球員選 擇權，不過已經被新約取代。 Baseball's luxury tax uses the average annual values of contracts as defined by the sport's collective bargaining agreement. Determining Jeter's payroll figure for the tax is complicated by the option and the new salary, and New York may contest his 2014 evaluation. 根據CBA，計算豪華稅時用的是合約年平均金額，而現在隊長合約到底要怎麼算，因為又有 球員選擇權又有新約，變得很複雜，2014年洋基也許會對豪華稅的計算有所異議。 The Yankees want to re-sign free agents Robinson Cano, Curtis Granderson and Hiroki Kuroda, and need to fill roster holes after missing the playoffs for just the second time in 19 years. The team figures to be interested in free-agent pitchers and catcher Brian McCann. 在19年來第二次與playoff無緣之後，洋基想留住Cano，Granderson 跟黑田，也需要添加戰 力上不足的部份。他們據說想從FA找些投手，也聽說對Brian McCann有興趣。 Managing general partner Hal Steinbrenner has said getting under the $189 million tax threshold for 2014 is a hope but is not essential. Hal Steinbrenner表示球隊仍然希望維持payroll在189M以下避免繳交豪華稅，但也不是真 的一定不能繳。 ''It's a goal that we have if it's possible,'' general manager Brian Cashman said last month. ''There's a lot of benefits to staying under that, but it's not a mandate if it's at the expense of a championship run. It just depends on what the opportunities are before us, and the costs associated with it.'' Cashman上個月表示：「如果有辦法，自然希望可以不繳稅，不繳稅有很多好處的，但如果 這是為了競爭冠軍必要的支出，我們也不會這麼死板板。一切都看未來有什麼機會降臨，以 及關於這些機會的價值多寡。」 New York's other signed players are Alex Rodriguez ($27.5 million), CC Sabathia ($24.4 million), Mark Teixeira ($22.5 million), Ichiro Suzuki ($6.5 million), Alfonso Soriano ($4 million) and Vernon Wells ($0). 洋基有約球員如下：Alex Rodriguez ($27.5M) , CC Sabathia ($24.4M), Mark Teixeira ($22.5M), Ichiro Suzuki ($6.5M), Alfonso Soriano ($4M) and Vernon Wells ($0)。 The impacts of Soriano and Wells on New York's luxury tax payroll were reduced because of cash being paid by their former clubs attributable to 2014. The Yankees will receive $18.6 million from the Los Angeles Angels as part of the acquisition of Wells last March and $13 million from the Chicago Cubs as a result of July's deal for Soriano. Soriano跟Wells的合約價值對洋基豪華稅影響降低是因為他倆的前東家會幫忙付薪水。天使 會幫忙買單Wells的$18.6M，小熊則會負擔Soriano的$13M。 Rodriguez's payroll impact for 2014 would drop to $2.5 million if arbitrator Fredric Horowitz upholds a 211-game suspension imposed on the third baseman by MLB for alleged violations of the sport's drug agreement and labor contract. Rodriguez, who is contesting the discipline, has a $25 million salary for next year, and the Yankees would not have to pay him for any period he is suspended. 要是仲裁結果認定A-Rod應該要為了觸犯禁藥規定而禁賽211場，2014年他的合約就只算2.5M ，這是因為雖然A-Rod明年薪資是25M，但如果他被禁賽，禁賽期洋基是不用付薪水給他的。 Payrolls for the luxury tax include the entire 40-man roster and a 1-30th portion of the cost of benefits and extended benefits for all major leaguers. That category totals items such as health insurance premiums, pension payments, club medical costs and payroll, unemployment and Social Security taxes. 40人名單內的球員合約、所有球員之保險費與額外津貼(如健康保險費，退休金提撥，球隊 的醫療費用和支出，失業和社會安全稅等)都應該納入豪華稅計算。 The 2013 figure will not be completed until next month. For 2012, each team's payroll was assessed $10,779,500. 2013年還沒完，不過2012年平均payroll是$10,779,500。 New York has paid luxury tax for every season since the provision was put in place for 2003, a total of $224.56 million. The Yankees will pay again for 2013, when the threshold was $178 million. 自2003年開徵豪華稅以來，洋基沒有一年沒付的，一共付了$224.56M。2013年洋基應該也超 過豪華稅門檻$178M。 But there are large benefits if the Yankees get under the threshold in 2014. The team's tax rate would drop from its current 50 percent to 17.5 percent in 2015, and New York would be eligible to get back a portion of its revenue-sharing payments. 但2014年要是洋基不需要付豪華稅，可以得到很大的利益，因為這樣的話，2015年稅率可以 從50%降低至17.5%，而且北佬還可以從revenue-sharing回收一部分稅金回來。 --

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