紅襪過稅限+躲人破第四層 - 美國職棒

By Hardy
at 2022-03-21T20:07

Table of Contents

https://legacy.baseballprospectus.com/compensation/cots/

道奇 291.1M

----------------------------290M(第四層稅限、Cohen Tax)

大都會 277.7M

----------------------------270M(第三層稅限)

----------------------------250M(第二層稅限)

洋基 246.6M
紅襪 235.9M
費城人 230.7M

----------------------------230M(第一層稅限)

教士 220.1M
白襪 210.8M

----------------------------210M(舊版CBA第一層稅限)

勇士 198.9M
天使 198.8M
太空人 192.4M

◎紅襪大約簽下故事哥後

確定突破第一層稅限了

而Cot最新躲人加上Duffy的3M後

也突破新設第四層290M

要繳Cohen Tax惹

◎所以目前共五支球隊要繳豪華稅

躲人 61.1M*30%+61.1M*60%=54.99M
梅子 47.7M*20%+47.7M*42.5%=29.81M
洋基 16.6M*20%=3.32M
紅襪 5.9M*20%=1.18M
費城 700K*20%=140K

躲梅持有的最高順位選秀籤倒退十個順位

藍色部分新設的Cohen Tax

結果反而是躲人繳了36.66M的Cohen Tax

Cohen還不用繳XD

如果照以往只設三層的話

躲人應該只要繳61.1M*30%+61.1M*45%=45.82M

多繳了9.16M

◎加上繳稅，實際付出的$$$

躲人 346.1M
梅子 307.5M
洋基 249.9M
紅襪 237.1M
費城 230.8M

躲梅都花超過3億鎂惹

註:豪華稅規則
https://reurl.cc/e62q1W

◎累進稅率

第一年超過:超過部分課20%的稅
連續二年:超過部分課30%的稅
連續三年以上:超過部分課50%的稅

First year: 20 percent tax on all overages

Second consecutive year: 30 percent

Third consecutive year or more: 50 percent

◎附加稅

超過第二層稅限(250M):再課12%的稅
超過第三層稅限(270M):再課42.5%的稅、連續兩年之後則課45%
超過第四層稅限(290M):再課60%的稅→Cohen Tax

There’s also a surcharge threshold for clubs that exceed the base threshold by
$20 million or more.

$20 million to $40 million: 12 percent surcharge

$40 million to $60 million: 42.5 percent surcharge for first year; 45 percent fo
r each consecutive year after that

$60 million or more: 60 percent surcharge

◎選秀籤

超過第三層稅限(270M):持有的最高順位選秀籤倒退十個順位，但若其為前六順位，則改成
第二高順位選秀籤倒退十個順位(即前六順位有保護)

Clubs that are $40 million or more above the threshold shall have their highest
selection in the next Rule 4 Draft moved back 10 places unless the pick falls in
the top six. In that case, the team will have its second-highest selection move
d back 10 places instead

Mark Walter 身價：44億美金
https://i.imgur.com/LahQ0l0.jpg