Chris Paul will save millions of dollars in taxes with new
NBA contract in Houston
https://goo.gl/TBDmuK
CP3 在火箭的合約,能幫他省下數百萬美元的稅
==
以下沒有一字一字翻,但盡量傳達原意翻
==
NBA All-Star Chris Paul is making a move, and a move that will pay dividends
for him because of a reduction of state tax payments.
CP3搬家了,而因為州稅降低的緣故,他實際上可以拿更多。
Paul opted into his contract with the Los Angeles Clippers with one year
left, allowing L.A. to trade Paul, send him to Houston, and pick up three
players and a draft pick in exchange. The last year on Paul’s contract with
the Clippers was worth $24.2 million, but Paul can now sign a maximum $205
million, five-year extension with the Rockets as part of the trade.
CP3選擇執行球員選擇權,並被交易到火箭;選擇權年的薪資是24.2M,而火箭保有
鳥權頂薪續約五年 205M的權力。
And that $205 million contract is worth a lot more now than it would be if
Paul stayed with the Clippers. How much? Try around $15 million.
而同樣是205M,CP3在火箭實際拿的金額,會比在快艇拿的更多;差多少?大概
一千五百萬美金左右。
In California, Paul paid 13.3 percent state income tax on his earnings, but
he will now pay a whopping zero percent in state income tax as a Texas
resident. California has the highest state income tax in the country, and it
won’t hurt Paul financially to leave the state at all.
在加州,CP3 要付13.3%的州稅,但搬到德州以後,這條稅額會「咻」變成零。
加州的州稅全美最高,因此CP3搬家了,這對他的財務規劃毫無傷害。
Athletes in the U.S. are taxed based on the total amount of “duty days”
they play in various states, with the home state obviously comprising of the
majority of those days. In the case of Houston and other Texas teams, those
duty days aren’t taxed at all. Away duty days are taxed at that state’s
respective tax rate. So if a player travels to Illinois, they are taxed at
3.75 percent. However – and this is where it gets complicated – while
players pay the respective state income tax where they are playing, they are
also obligated to pay whatever difference there might be between that state’
s income tax level and their home state’s level. So players for the
California teams playing the Bulls will pay Illinois 3.75 percent and
California 9.55 percent for, still, a total of 13.3 percent.
美國的運動選手,是以「出勤日」為基準,計算各州不同的州稅,而母隊佔的
出勤日顯然最多。包括火箭在內的所有德州球隊,這些出勤日完全不課州稅。
當德州球隊打客場比賽時,要以客場的州稅計價,譬如到伊利諾州比賽的話,
州稅是3.75%。
但麻煩的地方來了:雖然客場比賽,付的是客場州稅,但如果客場州稅較低,
還需要補稅到主場州稅的金額;譬如快艇在客場對戰公牛,雖然只要付3.75%
的州稅,但加州會追繳9.55%,讓球員要付的稅仍然是13.3%。
Forbes does a great job of breaking it down.
富比士精算的結果是:
Based on the 2017-2018 schedule, 26.2 percent of Paul’s total earnings will
come from games played in states that have a state income tax. At an average
of 5 percent, $2.68 million of his contract will be taken out for state taxes
playing for the Rockets. Had he stayed in California, that number would be
$27.2 million.
用2017-18球季的賽程表計算,CP3有26.2%的薪水是來自於有州稅的比賽。州稅
平均是5%,因此他為火箭打球的話,要繳給別州的州稅總額是2.68M;如果繼續
替快艇打球,他要繳的稅會是27.2M(譯註:應該是指CP3五年頂薪續約後,五年
的稅額總計;但拿單年德州稅額,跟五年加州稅額比,有點奇怪。)
Factoring in federal income tax, which actually decrease the total difference
because federal taxes are calculated on income minus state taxes, Paul comes
away with $122.2 million playing for the Rockets versus $107.4 million if he
stayed with the Clippers, for a difference of $14.8 million
考慮到聯邦稅的計算方式,會先扣除州稅,CP3在火箭打五年實際收入是122.2M
,而在快艇五年的實際收入則是107.4M,兩者差距14.8M。
His tax payments in California, had he stayed with the Clippers, would be
even higher for Paul if President Donald Trump’s new tax plan passes. Under
the new Trump plan, state income tax would not be taken out of his total
before federal taxes are equated.
而且如果川普的稅改政策通過,CP3在加州打球的稅會變更重:如果新稅法施行,
計算聯邦稅前收入時,將不扣除州稅。
In California, Paul is also taxed for his endorsements. In Texas, Paul will
pay no state tax at all.
另一個點是代言合約:加州會抽稅,德州則是完全不收。
==
翻這篇,想到的其實是小AI....
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copy-paste 的時候忘記了,抱歉。
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