北京时间8月2日，勒布朗・詹姆斯即将奔赴费城开启新征程，同时他薪水的一部分也将流向费城市政厅。目前传闻是詹姆斯考虑定居纽约市，搭乘直升机（或其他交通工具）往返参与球队训练与比赛。对于居住在外地、工作地点在费城的通勤人员，费城规定需要将部分薪资缴纳城市工资税，即便是“国王”也没有免税特权。
费城近郊的居民们可以释怀了。下次查看工资条上的预扣税款时，你大可以感慨：勒布朗，他和我们普通人一样，对吧？事实上，纵观职业生涯，詹姆斯每次来到费城客场对阵76人参赛，大概率都已经缴纳过费城工资税。
这份两年合计800万美元的合同里，究竟有多少收入需要计税，取决于从训练营到赛季收官，这位23号球员在费城停留的时长与行程安排。外媒Inquirer展开解读——
费城工资税是什么？运动员也要缴纳吗？
费城对本地居民的全部收入征收3.735%工资税；非本地居民在费城工作取得的收入，税率为3.425%。
工资税是费城三大财政收入来源之一，另外两项为房产税与商业税，近年这项税收每年可为城市带来超20亿美元收入，其中三分之一来自外地通勤者。
费城的收入税率位居全美前列。上世纪90年代，费城率先推动政策落地，要求职业运动员依法缴税。如今各大城市普遍推行所谓“运动员专项税”，主队、客队球员均需缴纳。不过在这座“兄弟友爱之城”，运动员和普通民众适用同一套工资税规则。
勒布朗哪些行程算作费城“工作日”？
通勤人员的工资税核算流程十分复杂，远程办公普及后难度进一步上升。
只要非本地居民抵达费城开展工作，当天就纳入计税范围。
摆在詹姆斯以及其他运动员面前的核心问题是：哪些行程会被认定为工作日，其中多少天身处费城，又有多少天在位于卡姆登的76人训练基地。
专攻职业体育税务领域的税务律师斯蒂芬・基德表示：训练、录像分析、康复理疗、正式比赛，全部都算作工作日。
“以上每一天，对于职业运动员而言都是履职工作日。”
费城市政府发言人回应：“费城敞开双臂欢迎勒布朗・詹姆斯”，但并未针对运动员专项税务指引作出更多评论。
勒布朗大概需要缴纳多少工资税？
倘若詹姆斯定居费城，计算方式十分简单：他每年400万美元薪资全额适用3.735%税率，大约缴税15万美元，不受行程分布影响。
但如果他居住在城外，税额就取决于实际履职天数。在不清楚全年总工作日、以及在费城境内履职天数的前提下，无法精确估算税费。
NBA球员的履职天数浮动空间很大，取决于训练安排、季后赛征程长短以及商业推广等额外活动。行业内常引用200个工作日作为参考基准。
假设他仅在76人41个主场比赛日出现在费城，而且这位即将42岁的球星主场全勤出战，那么大约20%的收入将被认定为在费城取得。按照这个情景测算：费城将对他20%年收入征收3.425%非居民税率，预估税额约2.8万美元。如果缺席部分主场比赛，税额会相应降低；倘若额外参与费城举办的球队活动，税额则会上涨。
税费会影响球员择业吗？
职业运动员以及球员工会高度关注各州、各地城市税收政策，并且持续为此维权。
MLB、NHL、NFL球员工会联合三名前职业运动员，起诉匹兹堡针对客队球员征收3%运动员专项税。去年，宾夕法尼亚州最高法院裁定该税种违法，理由是非居民税率高于本地居民，构成不公平征税。
曾参与该州最高法院案件代理的律师基德称，城市与州税收是球员选择下家时重点考量的因素。例如佛罗里达州不征收州个人所得税，而加州运动员专项税最高可达13.3%。
“有些运动员到了生涯后期，税收差异对他们影响不大。但对于另一些球员，效力佛罗里达球队和纽约球队，税后收入差距十分悬殊。”
费城本土NFL经纪人、EMG体育创始人埃德・瓦西莱夫斯基表示，自由球员谈判中，税务问题经常被摆上台面。零个税、费城居民3.735%税率、加州最高13.3%专项税，三者之间的差额能达到数百万美元税后收入。
“球员务必聘请专业会计师、律师与经纪团队，仔细评估合同带来的税务影响。税收绝对会左右合同谈判，自由球员签约阶段尤为关键。”
如果詹姆斯选择定居纽约，搭乘直升机往返卡姆登训练基地与费城赛场，税费或许不会是他首要考虑的难题。新泽西州与纽约州同样设有运动员专项税，纽约市还针对高端度假公寓新增了闲置住宅税。
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