作者 主题: 【UCa】征税(Taxation)  (阅读 4999 次)

副标题: 几乎没有规则性的内容,也不完全是常规意义上的税金

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【UCa】征税(Taxation)
« 于: 2013-07-14, 周日 21:17:51 »
征税(Taxation)
实际上一名稍有成就的冒险者所能支配的财富和个人力量,已经超越了这世界上大多数通常意义的普通人。当这些普通人崇拜着他们的英雄并用那狭窄的心胸嫉妒这些冒险者时,当局则采取了更加务实的观点:如何让它们辖区内的经济因这些冒险者而受益呢?在较大的战役中,随着玩家们获得更高的声望,他们也会得到当局的注意——这些从政者们希望能够通过征税的形式从玩家们的报酬中分一杯羹。他们利用玩家们天天在外冒险练出的能力牟取实惠,或者干脆将玩家们以冒险者的身份招募到旗下。他们将这些冒险者的关注与服务视为理所应当的交换,诸如在两次冒险之间为冒险者们提供避风港,并且至少从理论上保护玩家们免受劫匪和骗子的洗劫。
税收体现在方方面面并且拥有许多不同的名字:税捐(dues),规费(fees),附加费(surcharges),关税(tariffs),什一税(tithes),甚至是要求慈善行为(charity)或者捐款(donations)。这些索取税款的个人或组织通常被称为税权者(collector),当然也有不同的称呼。税权者可能是民间的领袖(比如贵族或者市长),专业人士(比如学监或者行会会长),或者宗教权威(比如大主教或者教区牧师)。
何时征税以及征税的数额会基于战役的性质有所改变。一般来说,缴税应该在两次冒险之间,比如玩家们到达新的城市或者回到定期活动大本营时。对DM来说,好的收税规则是在每个角色等级征收队伍一次税款,数额大致与平均队伍等级下单次遭遇的总财宝价值相等。DM也可以将这个数额拆分成多个税款或者费用,分布在角色等级的进程中。
比如,普通速率(Medium track)下的3级玩家队伍应该征收800gp的税款。如果队伍的财产已经比参考等级的正常财富要高,而玩家们也没有慎重地对待这些多余的财富,那么当局就会注意到这点,并且积极地工作,致力于将玩家们与这些多余的财富进行分离。DM应该承诺玩家们未来可能产生的好处,以免使他们觉得因为成功的冒险而遭受惩罚。
本节还会给出一些将变相的税收当作冒险引子的建议。地方的当局能够要求玩家们完成相应的任务或者服务,用以取代强迫玩家缴税的行为。

税收的类型(Types of Taxes)
尽管许多税收都体现为金融交易的形式,不过有的税权者乐意使用货物材料、个人的支持或者服务来替代钱币。

直接征税(Direct Taxation):声称分享所有的收益是税权者从冒险者身上获利的最简单方式。这可能是将外来或者过多的货币进行转化的铸币费,由海关人员强制对宝物征收的关税,或者是支付给宗教人物的什一税。尽管这些政策能够直截了当地执行,但是聪明的玩家们能够通过隐藏财富来避免这点——普通的税权者缺乏追查隐藏在幻术之下或者暂存在异次元空间的财富的资金。然而吹嘘自己能够逃税就会产生反效果,并可能招致预言法术的检查或者使用法术的审问。

资金支持(Monetary Favors):当税权者需要资金时,玩家们就提供了一个常备的未开发资金源。老练的冒险者身上通常会携带能够整装军队或者供养一个小镇数月的资金。精明的税权者会避免经常从他们身上抽取资金,并为了避免一些可怕的情况而满足他们的一些要求。当他们这么做时,首先会尝试唤起玩家们的同情心、爱国主义或者责任感。从技术上讲,拒绝这样的要求并不算是逃税,但是这些税权者会铭记于心。

服务(Service):在一些国家,特别是那些封建政体中,发誓效忠君主是一种相互契约的系统。为了回报君主的保护,这些个体则同意通过服务进行回报。当被君主要求时,玩家必须执行、提供合适的人替代自身进行服务、或者冒着被监禁甚至更糟的结果拒绝进行回应。教会也会向着教众要求类似的服务,行会也会期望其成员为了组织进行服务。玩家们所表现出的自愿以及积极的服务可能会在他们需要的时候,得到税权者的偿还。如果这类服务特别适合冒险者,比如清理城市下水道的怪物,玩家们应该得到比正常宝藏更低的奖励——相比避免这次服务要支付的税金数额,他们不会由于进行服务而获得更多的金钱。

服务的类型(Types of Service)
相比玩家们可能拥有的财富价值,他们能够执行的行为会更为有用。即使是低等级的冒险者所具有的能力也远超普通大众,而高等级冒险者则能够动摇世界的核心。

暗杀(Assassination):尽管冒险者们并不总是最谨慎的雇佣杀手,但他们确实有这个能力。对于一个平时被好好保护的敌人,暗杀需要抓住他最脆弱的时刻,并且不能在刺杀之后留下任何证据。即使失败了,玩家们也有最后一招:抵赖不认。如果玩家们被捕,那么税权者便会声称对他们的行为一无所知,让玩家们独自面对法律的制裁。

社交名流(Celebrity):玩家们——特别是比较有魅力的那一类——会接到邀请(有时这只是一种委婉的要求)去参加社交活动,为了给税权者的其他客人留下深刻的印象。小有名气的玩家们可能只是参与盛大舞会或者婚宴的宾客之一,但是更为知名的冒险者可能会于税权者一同参与宴会或者游行,用以提高她在同行间的地位或者巧妙地对竞争对手进行威慑。这些社交活动还会给予其他税权者靠近玩家的机会,他们或许为了寻求帮助,也可能是为了寻求物质上的支持,理论上来说,在美酒美食之后,会使玩家们处于相对轻松和不设防的心境之下。

间谍活动(Espionage):在很多情况下会给合适的玩家发布间谍任务,比如吟游诗人、惑控师(enchanter)或者盗贼。税权者利用玩家作为间谍使用的好处与暗杀相同,就是可以在东窗事发的时候推卸责任。需要进行间谍活动的地点可能是玩家们已经计划前往的地区,或者要求玩家修改行程以满足任务的需求。

制作魔法物品(Magic Item Creation):拥有物品制作专长的玩家可能会发现她会由于自身的才能而被使唤,无论是由于个人喜好或者是共同的利益。法师玩家可能会被要求强化城市守卫的剑刃,而牧师玩家则可能会被自身信仰的神殿要求制作治疗轻伤药水。根据人选来确立需求,创造魔法物品的开销可能会由玩家承担,由税权者支付,当然也可能由两者分摊。

兵役(Military Service):通常只有低等级的玩家们会被要求向社会大众服务。更加老练的冒险者则有可能发现,他们反而会被迫成为精英突击队的角色,被派去对付敌对势力中最危险的部队和怪物。拥有合适能力的玩家可能会被要求使用自身的技能训练他人——这是一项枯燥而乏味的工作,但是却能够在冒险间的休整期内达成。

猎杀怪物(Monster Hunting):很少有什么事情能够比猎杀怪物和猛兽更加适合冒险者了。不幸的是税权者缺乏辨别何种的敌人更加符合一个队伍能力所及的判断力。菜鸟冒险者不可能被派去猎龙,但是伟大的英雄则可能被派去对付“魔鬼猪妖”,结果到头来却发现它只不过是一头野猪而已,中级的冒险者可能会被派去处理“流浪的巨人”,结果到头来发现是一只风暴巨人或者泰坦。避免这种战斗可能会造成长期的影响。

施法(Spellcasting):即便是中等的冒险者也能够用处让人印象深刻的魔法。在两次冒险之间,有许多玩家放弃利用他们的魔法天赋。而对一名税权者来说,每个月为了公众而要求几个小时的施法服务看起来是件微不足道的要求。除了诸如建设防御工事,使用永久的照明点亮城市,照料病人或者使用精巧的幻象供客人娱乐这样的普通任务,施法者玩家还可能被要求进行更高级的事物,诸如与死灵沟通,对神的意志进行预言或者编织防御结界。这些服务的开销可能会要求由玩家承担,由税权者支付,或者由两者分摊。不过非施法者的税权者会有大大低估某些强大法术的施法成本的倾向,并且会基于这种错误的假设来设置协议。

其他服务(Other Services):在上述的例子之外,税权者还可能要求玩家进行任何事情,甚至会超出玩家的能力所及。玩家们可能会被要求寻找被盗取的灵魂、掠夺新发现的地城并分享所得、干预伟大巫师之间的争斗或者向巨龙上贡。通常情况下,这些服务都会被当做冒险的引子出现。

服从(Compliance)
向冒险者强制征税具有一定的风险。低等级玩家逃税可能会面临着逮捕、重罚、甚至在被抓时可能会遭受监禁。当然,他们也有可能会被当局要求进行合适的服务来代替惩罚。对中级玩家来说,间接的后果比试图逮捕他们更为有效(除非当局握有足够的资源和能力,来使他们具有足够的机会逮捕并稳住玩家)——当地的商会可能会拒绝为他们服务,盗贼工会可能会得到洗劫他们的许可,城市守卫则可能忽略他们要求的帮助,等等。高等级玩家能够胜过任何想要逮捕他们的人,在许多情况下他们的行为所产生的最严重后果不过是其他不法分子的欢呼,或者是依靠税金收入的贵族的怠慢。在会费或者什一税的情况下,逃避责任的玩家应该能够预期到他们不会得到那些教会或者工会的帮助,并且即使他们偿还了债务之后,还需要额外支付大量的附加费用。当然,适当的服务或支持有可能说服教会或者工会原谅玩家们的罪过。

原文
劇透 -   :
Taxation
Even a moderately successful adventurer commands wealth and personal power beyond the means of most normal people in the world. While the common folk adore their heroes and the small-minded envy them, the authorities take a more pragmatic view: How can they and their jurisdictions financially benefit from these adventurers? In the greater campaign, as the PCs advance in stature, they gain the notice of such authorities, who seek a share of the PCs' rewards in the form of taxes. They claim material goods, utilize the PCs' talents in day-to-day life, or even enlist the PCs' services as adventurers. These people see this attention and service as their due for giving adventurers safe haven between quests and, at least in theory, protecting the PCs from the depredations of robbers and swindlers.

Taxes manifest in many ways and from many sources, and go by different names: dues, fees, surcharges, tariffs, tithes, and even requests for charity or donations. The person or organization levying the taxes, known as the collector, varies as well. A collector might be a civil leader (such as a noble or mayor), a professional (such as a dean or guild master), or a religious authority (such as an archbishop or parish priest).

When and how much to tax varies based on the nature of the campaign. Generally, paying taxes should happen between adventures, such as when the PCs enter a new city or return to their regular base of operations. A good rule is for the GM to tax the party once per character level for an amount roughly equal to a single encounter's total treasure value at their APL. The GM could also split this amount into multiple taxes or fees over the course of that character level.

For example, a party of 3rd-level PCs on the Medium track should be taxed about 800 gp. If the party's wealth is higher than the normal wealth by level guidelines and the PCs don't show discretion about this excess, authorities notice this and actively work to separate the PCs from more of their treasure. The GM should shower the PCs with flattery and promises of favors in the future so they don't feel punished for success.

This section also gives advice on using alternatives to taxation as adventure hooks. Instead of forcing the PCs to pay taxes, the local authorities can request that the PCs complete appropriate services or quests.

Types of Taxes
Though many taxes come in the form of financial transactions, some collectors are willing to substitute material goods, favors, or services for coin.

Direct Taxation: Claiming a share of all proceeds is the simplest way collectors benefit from adventurers. This might be a coinage fee for converting foreign or excessive currency, a duty imposed on treasure and enforced by customs inspectors, or even a tithe paid by religious characters. Though such policies are straightforward to implement, clever PCs can avoid them by concealing their wealth—a typical tax collector lacks the wherewithal to ferret out treasure masked by illusion or cached in an extradimensional space. However, bragging about evading taxes can backfire, and could lead to divination-based inspections or interrogation under magical means.

Monetary Favors: When a collector needs funds, the PCs present a ready and often untapped source of money. Experienced adventures routinely throw around amounts of gold that could equip an army or feed a town for months. Canny collectors avoid drawing from the well too often, saving their requests for dire circumstances. When they do call, they appeal to the PCs' compassion, patriotism, or sense of duty. Technically, it's not tax evasion to decline such a request, but collectors have long memories.

Service: In some countries, particularly ones with the feudal system, subjects swear fealty to their lord in a system of intertwined obligation. In return for the lord's protection, subjects agree to give service. When called upon by a lord, a PC must report to duty, offer up a suitable person to serve instead, or refuse the call and risk imprisonment or worse. Churches similarly expect service from their congregations, and guilds expect service from their members. Willing and eager service on the part of the PCs may be repaid by a favor from their collector in a time of need. If the service is especially suited to adventurers, such as clearing out monsters from the city sewer, the PCs should receive less than the normal treasure award—they shouldn't earn more gold for performing a service than they would have to pay in taxes to avoid that service.

Types of Service
PCs are more useful for the deeds they can accomplish than for any material wealth they might possess. Even low-level adventurers possess talents in excess of the typical populace, and high-level adventures can shake the pillars of the world.

Assassination: Though not always the most discreet of hired killers, adventurers can be effective. Assassination requires catching a normally well-protected enemy in a vulnerable moment, and killing him without leaving any evidence behind. Even in failure, PCs bring one last valuable asset to the table: deniability. If the PCs are caught, the collector can claim ignorance of their activities, leaving the PCs to face justice on their own.

Celebrity: PCs, particularly the more charismatic sort, get invited (often just a euphemism for a demand) to attend social functions in order to impress the collector's other guests. PCs with only minor fame might just be a part of the throng at a grand ball or wedding, but more storied adventurers attend feasts and parades with a collector, elevating her status among peers and subtly deterring rivals. These social events also give other collectors the opportunity to approach the PCs for favors or material support, ideally after wining and dining has left the PCs in a relaxed and unguarded mood.

Espionage: In many cases, espionage missions are given to an appropriate PC, such as a bard, enchanter, or rogue. As with assassination, collectors use PCs as spies so they have the advantage of deniability. Requests for espionage might be tied to a region the PCs already plan on visiting, or might require that they arrange their travel to suit the request.

Magic Item Creation: A PC with an item creation feat could find herself called on to use her talents, either as a personal favor or for the common good. A PC wizard could be asked to enhance the blades of the city guard, or a PC cleric could be asked to provide cure light wounds potions for her temple. Depending on who makes the request, the cost of creating the magic item might be borne by the PC, paid for by the collector, or split between them.

Military Service: Usually only low-level PCs get called on for rank-and-file service. More capable adventurers might instead find themselves pressed into service in the role of elite commandos, sent to deal with the opposing force's most dangerous troops and monsters. PCs with appropriate expertise may be called up to train others in their skills—a tedious but valuable service that can be accomplished during downtime between adventures.

Monster Hunting: Few things better suit adventurers than being sent out to kill menacing beasts and monsters. Unfortunately, collectors often lack judgment as to what sort of opponents lie within a party's grasp. Novice adventurers aren't likely to be sent chasing dragons, but great heroes might be sent to dispatch a "demon pig" that turns out to be a mere dire boar, or mid-level ones sent to handle a "wandering giant" that turns out to be a storm giant or titan. Fleeing such conflicts may have long-lasting repercussions.

Spellcasting: Even middling spellcasters still have impressive magic at their disposal. Between adventures, many PCs leave their magical talents almost untapped. Asking a few hours of spellcasting service for the public each month seems like a trivial request to a collector. Besides prosaic tasks like constructing fortifications, lighting the city with permanent lights, tending to the sick, or entertaining guests with elaborate illusions, PC spellcasters might be asked for greater favors like contacting the dead, divining the will of the gods, or weaving defensive wards. The cost of these services might be the responsibility of the PC, subsidized by the collector, or split between the two, though non-spellcaster collectors have a tendency to greatly underestimate the costs of certain powerful spells and base their terms on these false assumptions.

Other Services: Beyond these examples, collectors may ask for almost anything within or even just beyond the PCs' abilities. The PCs might be tasked to find a stolen soul, loot a newly discovered dungeon and share the proceeds, intervene in a dispute between great wizards, or deliver tribute to a dragon. Often, these services serve as hooks for full adventures.

Compliance
Forcing taxes on adventurers carries a certain amount of risk. Low-level PCs who avoid paying taxes likely face arrest, heavy fines, and possibly imprisonment if caught. Of course, they might be able to perform a suitable service in lieu of punishment. For mid-level PCs, indirect consequences are more effective than attempts to arrest them (unless the authorities have enough resources and ability that they stand a reasonable chance of capturing and holding the PCs)—local businesses may refuse to serve them, the thieves' guild might be given permission to rob them, city guards may ignore their calls for help, and so on. High-level PCs outmatch anyone trying to arrest them, and in many cases the worst consequences of their actions are cheers from other lawbreakers and snubs by nobles who rely on taxation for income. In the cases of dues and tithes, PCs who shirk their responsibilities can expect no help from their churches or guilds while indebted, and have to pay a considerable surcharge even after they make good on their debts. Of course, the proper service or favor might convince a church or guild to forgive the PCs for their transgressions.
« 上次编辑: 2013-07-15, 周一 09:49:33 由 四月 »
没有团,为什么还要翻译规则呢?
当然是为了友情了

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Re: 【UCa】征税(Taxation)
« 回帖 #1 于: 2013-07-15, 周一 09:37:13 »
guild其實應該是公會而不是工會
龍國輿圖以及各種東方設定翻譯中

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Re: 【UCa】征税(Taxation)
« 回帖 #2 于: 2013-07-15, 周一 09:49:55 »
guild其實應該是公會而不是工會

改完了
没有团,为什么还要翻译规则呢?
当然是为了友情了

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Re: 【UCa】征税(Taxation)
« 回帖 #3 于: 2013-07-15, 周一 11:59:11 »
世上只有两件事无法逃避,死亡和征税
                                               ——本杰明*富兰克林


谁赶收我的税,去死吧!
                                      ——某邪恶阵营传奇法师

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Re: 【UCa】征税(Taxation)
« 回帖 #4 于: 2013-07-15, 周一 12:46:24 »
我作为一个职业冒险者,我对此种税收的制定依据,报以极度否定!
1、我作为一个冒险者,可以说脑袋挂在要带上,有钱都会花在刀刃上,而不是揣在口袋里,消耗极大!所以无论走到哪里,都会撒下不少金币,可以说,我无论走到哪里,都能一定程度上繁荣地方经济,就这样,还要收我的税?!
2、贵当局说可以为我提供保护,以免于土匪强盗的骚扰,针对这一点,首先我认为贵地区一般的土匪强盗,还可以说是我剿灭的,何况土匪强盗的焦点都在我身上,使得贵地区的老百姓得以安居乐业,难道不是我的功劳?还要收我的税?!
3、在这之外,我以我的光辉形象,吸引又或号召了多少老中青少年投入到冒险者行列,他们要么如我一般,繁荣了多少个地方的经济,保全了多少个地方的人民!就算再不济,也死给狗头人或是地精了,也算一定程度上解决了就业压力!还要收我的税?!

基于以上三条,我希望,贵当局能够体谅我的不易,能够免受我,及其他冒险者的税收,而更进一步的,如能够设置专门款项,用户对冒险者的资助,则必将令贵当局被认为是英明神武,高瞻远瞩!

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Re: 【UCa】征税(Taxation)
« 回帖 #5 于: 2013-07-15, 周一 12:47:48 »
還職業冒險者,倆協管員你丫就趴了。
The Lord bless you and keep you; the Lord make his face shine on you and be gracious to you; the Lord turn his face toward you and give you peace.

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Re: 【UCa】征税(Taxation)
« 回帖 #6 于: 2013-07-15, 周一 13:32:20 »
协管员有20个职业等级,城管全是神话人物……
单个小孩的CR再X3,这遭遇怎么都是团灭的节奏啊…… T_T

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Re: 【UCa】征税(Taxation)
« 回帖 #7 于: 2013-07-15, 周一 14:35:53 »
3R传奇书上的范例传奇城市联盟市里,杂兵都是传奇战士啊....
战略之所以成功是因为其正确,战术之所以正确是因为其成功。

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Re: 【UCa】征税(Taxation)
« 回帖 #8 于: 2013-07-15, 周一 20:51:58 »
补图。
矮人大叔:嘘だッ...