Tan ma issue 2

Page 1

ISSUE

02

TAN.MA EXPLORING

EQUINES

CHINESE FESTIVAL OF RACING

鉴马有道 从马的身体比例谈起

GUANGZHOU

A Blurred but Sanguine Image of Horse Racing ISSN 2207-1024

9

772207

102009

“In riding a horse, we borrow freedom.” -1-

初探赛马产业里的 税务折旧 WWW.TAN.MA


Level 3 Westfield Sydney Central Plaza | 02 9223 3283 -2-

TanM


4 & 11 February 2017 Experience The Star Chinese Festival of Racing from the Official Luncheon Guest will enjoy a glamorous day of racing from Royal Randwick’s famous Ballroom on Level 2 of the Queen Elizabeth II Grandstand. With sweeping views of the racetrack, Theatre of the Horse and Sydney CBD skyline, the Chinese Festival of Racing Official Luncheon is the place to celebrate this Lunar New Year.

来午餐宴体验星港·华人赛马节吧。 宾客们将可以在女皇伊丽莎白二世大看台二层著名的午宴厅享受这个非比寻常的赛马日。 无限视野的赛道,马匹亮相圈,悉尼中央商务区的城市天际线,华人赛马节午餐宴将会是您庆祝农历新年的绝佳选择。

Your race day experience includes: Entry to the racecourse and exclusive access to the Ballroom MC hosted event with Special guest speakers and entertainment Gift bag per guest and prize draws Racebook Yum Cha style seafood banquet Beverage package Complimentary infield parking via High Street

您的赛马日体验包括: 出入赛马场以及午宴厅的入场门票 星级司仪以及特别来宾讲话,现场娱乐项目 每位宾客一份纪念礼品和现场抽奖 每位宾客一份赛事手册 早茶式海鲜宴 酒水套餐 由High Street 进入的免费内场停车

票价:$299每位或十人桌$2990

Tickets $299 or $2990 for a table of 10

更多票务信息请访问 theATC.com.au 赛事地点:Royal Randwick Racecourse, Alison Road Randwick

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11/01/2017 10:04 AM


ISSUE

02 探马 TAN.MA Published by Australia TAN.MA Culture Media

探 馬 傳 媒 TANMA Culture Media

PO Box 6211 Rouse Hill NSW 2155 Australia www.tan.ma 02 8005 6080 0466 029 728 EDITOR SHAWN YANG

微信公👌號众号 wwwtanma MARKETING DIRECTOR ANGELBABY LIU ART DIRECTOR SHAWN YANG EDTORIAL ADVISOR NINA WANG RACING CONSULTANTS SCOTT KENNEDY CARRIE HU GRETCHEN KIJAK PUBLICATION CONSULTANTS JUDY HENDRICKS HEIDI HE -4-


目录 Contents 06

20

34

编者的话

鉴马有道

Keep Striving on the Turf: Horse Racing Sports In HK

08

26

38

星港华人赛马节

经年流光 播威表

Bathurst 交织在历史中的 赛马文化

13

31

42

Guangzhou: A Blurred but Sanguine Image of Horse Racing

初探赛马产业里的 税务折旧

古代中兽医学的结晶 《元亨疗马集》

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编 者 的 话

偏见、创新与消费者习惯

到ISSN号后,《探马》杂

没有看见太多行动的转化。

志应该算是有了个身份证,

“Turn the aspiration into ac-

可以名正言顺地出版了。在坚持

tion”是新州旅游局迎接2017中澳

传统的道路上,其实充满了很多挑

旅游年提成的一句口号。把赛马包

战。而赛马这个传统行业,在向华

装成旅游项目,是很多机构在运作

人社区以及中国市场渗透的时候,

的事情。但我想这个行业也许需要

也是一波三折。

更多的创新,需要从赛马(或者 马)与人的关系中去思考发展模式

最近我学到一个心理学词汇,叫

和可以切入的点。我更愿意把赛马

做“confirmation

bias”,中文

形容成一种“脉冲型”的运动,人

叫“证实性偏见”。其意思是一旦

们斛光交错天南海北,等待着每隔

人们相信了某件事,所有的信息都

20分钟一波的激烈昂扬,然后回归

会被解读并用来支持人们所相信的

到各自热衷的话题。因此在整一个

信息。为什么成功学不是科学,因

过程中,赛马只占了时间消耗的很

为这些个案分析其实如同抛硬币连

小一部分,而如何按照华人的消费

成的长串相同数字,有相似经历却

习惯,去培养和包装剩下的时间,

没有成功的人最后并没有进入人们

确实值得思考。

的视野。 每个消费者都有自己的“证实性偏 “证实性偏见”在信息或市场脱节

见”,比如“赛马就是博彩”,并

的情况下经常会出现。纸媒作为一

由此产生了各自的消费习惯。正视

种载体,遇到的仅仅是时代更迭时

偏见,理解消费习惯,再设计创新

新媒体的挑战;但赛马文化的传

的产品去引导。从无到有,无非就

播,遇到的却是两个市场里人们理

是这个过程吧。

念上的脱节。在过去的一年里,身 为澳大利亚赛马会的主席俱乐部会 员,我很开心地从各类媒体渠道感 受到人们对赛马文化的关注,但却 -6-


Confirmation bias, innovation and consumer preference

F

inally we have an ID for the magazine, it’s the ISSN (International Standard Serial Number), and thereupon we may officially announce the publication. But much of the traditional press is still suffering, with magazines seeing revenues continue to fall. Horse racing is also regarded as a traditional industry, while is also facing twists and turns when connecting with Chinese consumers. I learnt a psychological jargon: Confirmation Bias. It indicates people’s tendency to interpret new evidence as confirmation of one’s existing beliefs or theories. We generally exclude successology from science. Analysing the winning lottery numbers will not guarantee you the next winning result, so did the success stories. However, the consumer bias catalysed by successology preachers keeps booming the market, at least some publishers. Confirmation bias emerges when there is a disassociation between markets and consumers. The downfall of traditional press was

due to the evolution of new media, while in contrast, the difficulty of promoting horse racing in Chinese community was somehow due to their cultural background. As ATC’s Chairman’s Club member in the past year, my heart was full of pleasantness because of more and more news updates and enquiries from Chinese community, but sadly few of them were turned into action.

facing the fast-changing Chinese consumers’ preference.

Confirmation bias does exist in Chinese consumer’s mind, such as ‘horse racing equals gambling’. It also affects consumer preference. It is difficult to envisage bias whilst we may still have to cope with it, then understand Chinese consumers’ specific preference and work out some creative products. I believe there was the proThe slogan brought by Destina- cedure and consequences that we tion NSW, ‘Turn the aspiration into should follow. action’, was cool. Indeed many organisations dived in encapsulating horse racing into a tourism product. I would say the industry need more innovative thinking, or may have to thoroughly delve into the relationship between equine and human beings, and consequently, their interaction. Horse racing is an impulsive game with plenty of time slot allowing racegoers to socialise, and certainly waiting for the fierceness every 20 mins. What can be offered, what can be filled in or what can be cultivated in those socialising slots are to be considered when -7-


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2017 CHINESE FESTIVAL OF RACING

星港·华人赛马节 Shawn Yang

永不休止的马蹄声中,第二 届澳大利亚(星港)华人赛 马节的大幕徐徐拉开。作为第一届 赛马节的主要协办人,笔者的感悟 必定是与他人不同的。千言万语在 心,却又不知从何处着笔。一个七 人团队以势如破竹之势成就了澳大 利亚史上首次的华人赛马盛会,然 后经历了长达一年的韬光养晦。 站在这个时间点上,望着Randwick 马场再掀喧嚣,有一种踌躇 满志却忧思满怀的情绪。华人对赛 马业的态度,有点像一匹未经多少 训练,忽然被投进赛道的马驹。兴

奋与惶恐交织,跃跃欲试想驰骋绿 茵,但未必能看得见终点的方向。 因此,我们还是在不同的维度做各 种尝试。试图找到一个贴合华人群 体的游戏规则。《探马》就是一本 在这样的背景下诞生的刊物。用传 统媒体来承载传统运动项目,以教 育为主,引导新生活模式。接下 来,我们会为大家奉上更加丰富的 产品和体验。 在此谨祝第二届华人赛马节顺利举 办,骏啸丁酉,探马无极。

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A RETROSPECT OF THE CHINESE

FESTIVAL OF RACING 2016

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你我共携手 同织探马梦 扫码收听由SBS电台中文 频道邀请的探马传媒专访

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Guangzhou, traditionally romanised as Canton, is the capital and largest city of the Province of Guangdong in southeastern China. Located on the Pearl River about 120 km northwest of Hong Kong and 145 km north of Macau, Guangzhou was a major terminus of the maritime Silk Road and continues to serve as a major port and transportation hub.

廣州

W

ith nearly 40 years’ reform and opening up, China had and is continuously having an endless variety and diversity achievements. When some of the tier-1 cities are overtaking Hong Kong in terms of people’s buying power, horse racing, which is regarded as one of the most illustrious icons of Hong Kong, is still taking awkward steps in Mainland China.

– a predominantly agricultural re- submission. gion transformed into one of the world’s largest continuous cities. Deng retired from the political scene in 1992, then made his faIf people asked the most iconic mous second southern tour of conduct in the modern horse rac- China, visiting Guangzhou, Shening history of China, older gener- zhen and other cities in the reations would definitely highlight gion. His famous quotes include: Guangzhou Racecourse - the first “We should be bolder than before track reintroduced horse racing in conducting reform and opening into China since it was banned in to the outside and have the cour1949. age to experiment.”

Guangzhou has been acting as the forerunner of China’s reform and opening up, and is blessed with the splendid culture of South China as well as the progressive spirit brought by its geographic advantage. The Pearl River Delta has witnessed the most rapid urban expansion in human history

Four years after the kick-start of economic reform in 1978, one of the best-known equestrian scientists, Yu wenhan, lodged a submission to the paramount leader of China: Deng Xiaoping, for a support of government in revitalising horse racing. No any major comment was reported after the -14-

With the influence from the phenomenal growth of people’s awareness and practice on economic openness, on 8 Jan, 1993, Guangzhou new ShiPai racecourse opened with ¥10 admission for each day or evening races weekly on Tuesday, Thursday and Sunday.


In that era, the Guangzhou racecourse complex, which cost its municipality more than $300m to build, has most mod cons: a five-storey grandstand replete with members’ rooms at the top; a state-of-the-art track; two large electronic boards which display changing pre-race odds and announce post-race dividends for wins, places, quinellas and trifectas. There is also closed-circuit television.

dren too young to take an interest in the horses, it is a great opportunity to run around or enjoy food stalls.

aphor for the developing China and a testing ground for how far officials are willing to invest and bet in politicaly risky ventures. From 1993-1999, Guangzhou Racecourse framed an exploratory posture to develop its own racing regulations and entertaining games. The 38-page racing regulation draft was regarded as the groundbreaking attempt after 1949. In order to decentralise gambling feature, the authority introduced ‘prize winning quiz (guessing game)’ in the first instance.

The remarkableness of Guangzhou horse racing should go down in the history. Its prowess was highlighted by a couple of figures. The racecourse accommodated 1,064 thoroughbreds in the peak season; maximum betting may reach 10 million; more than 103 betting parlors erected across On each raceday, racegoers study Guangdong province; number of the tipsters in one of two racing racegoers might exceed 20k in a newspapers sold at the track or single race day. The most extraorpost office, and test their pow- dinary sign was the ticketing sys- The wind wane turned its direcers of foresight. Horse racing in tem consists of 3,000 computers, tion when the track’s chief execGuangzhou was indeed a fami- which was rarely seen then. utive, Huang Qihuan, decided to ly affair. Everybody goes, from change ‘prize winning quiz’ into grandma to the toddlers. For chil- The racetrack is a palpable met- the game called ‘claiming gifts

Racegoers at Guangzhou Racecourse (1990s)

Horses depart from Hong Kong Sha-Tin Racecourse for the Guangzhou Asian Games equestrian venue in Conghua. -15-


So Dreams Come True CITY SLOGAN OF GUANGZHOU

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into cash in the racecourse, which was a de-facto gambling activity according to the government. After a 7-year magnificent transient in 1990s, Guangzhou Racecourse was forced to shut down on 14 Dec 1999. The CEO was sent to prison for 19 years on corruption charges. Frankly speaking, sport entertainment in China is somewhat an enigma. The legal lottery market, which includes football lottery, generates revenue of 40 billion per year. But horse racing is still treading on thin ice. The racecourse was then abandoned and reopened for several different business purposes, such as food stall or automotive trading centre. Horse racing has become an uninterested or low-key topic since then until 10 years later. Personally, I prefer to call 20082010 the ‘Three Golden Years’ of China. Beijing Olympic Games

(2008), the 60th anniversary of the founding of the People’s Republic of China (2009) and Guangzhou Asian Games plus Shanghai World Expo (2010) brought China to the focus of attention. The Hong Kong Jockey Club took a steady approach with Chinese officialdom to design and build an equestrian complex for the 2010 Asian Games. They chose Conghua, a suburb situated at northeast of Guangzhou, as the base. After making deals with 25 government bodies including Agriculture, sports, quarantine, custom, etc., the Conghua project is live and under construction and due to complete by July 2018. When complete Conghua will host regular Racing Carnivals with thoroughbred racehorses, which match the world-class standards of integrity and competition that The Hong Kong Jockey Club is famous for.

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Beside the external booster, recent movements casted a sanguine image of future horse racing development in Guangzhou (Guangdong Province). The recent Guangzhou Sports Work Conference proposed schemes to attract and settle thoroughbred racing and other top international events in Guangzhou. The Guangdong Equestrian Association was officially announced on 19 Nov 2016. According to the vice-president Cai Jianxiang, it will be envisaged as the portal and communication platform to promote horse racing and equestrian culture, and will cooperate with overseas horse racing clubs and organisations.


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Fast track businesses and executives with the knowledge base to enhance your global profile and competitive edge for business growth in the Asia-Pacific region by means of executive coaching programs, business solutions and supportive services.

Australia 280 Jones Street Pyrmont, NSW 2009 info@aaecenter.com Tel: +61 2 8574-0252 -19-


鑑馬 有道 「1」

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无完人,马自然也是一个道 理。最完美的常胜将军,也 免不了有一些瑕疵。一名称职的马 主或练马师都会理解,那些所谓 的“鉴马指南”永远只是个参考。 尽管如此,前辈们依然还是总结出 了一套可供参考的宝典。就像一本 工具书,不同的人使用,效果千差 万别。 于是我们在杂志正式出版之际,向 读者们逐步分享前辈们留给我们的 经验。鉴马如识人,在没有深度交 流之前,我们只能从外面、体型、 仪态、特征等表象化的层面上分析 对方,至于能不能相互陪伴在旅途 上走上一程,就要看你和马儿的缘 分了。

任何生物给我们的第一印象,永远 是他们的轮廓,也就是身体外形。 站着驼背,坐着弯腰的人总不能给 我们留下好印象。马儿作为一种在 人类心目中姿态很高的生物,自然 也会受到人类苛刻的审美准则所评 判。优秀的马总是有着良好的平衡 性和对称性。身体的平衡能力是成 为运动健将的第一要素。身体各部 分的比例对腿部力量的发挥也产生 着重要的影响。很多的马主总被赛 驹健美的腿部吸引,然而整体评估 是衡量马匹质量的第一步。

三分法

和臀部(如图1)。这三部分如果 比例尽量接近,那么至少在体态 上,能够给这匹马打个高分。有一 个常见的误区,某些马主喜欢体 型“修长”的马,而这往往意味着 马的背部偏长,杠杆效应过强,导 致负重时的压力过大,进而影响到 腿部的负担。 而肩部过于直立的马,也是容易被 大家忽视的。“高头大马”听起来 是个褒义词,但过高的肩部,会对 前腿造成更大的压力。这一类型 的马,肩长往往小于整个体长的 1/3。

一匹“完美”的赛驹可以在体型上 被切割成三部分分析:肩部、背部

EVALUATING A HORSE

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方块马 符合运动健将标准的赛驹,身体往 往具有完美的比例。一个基础的比 例标准是:肩隆(马肩骨间的隆起 部)到马蹄的距离为标准身高,肩 头到臀面的距离为标准身长,身 高和身长若基本接近,则是完美 比例。 也就是说,身高约等于身长是一个 理想的状态。我们姑且把这种比例 的马称之为“方块马”。而前辈留 给我们的另一些评判因素包括: 1. 颈  部修长,曲线优雅。 2. 背  曲线(从肩隆到尾根)要相 对紧致,而腹曲线(从前腋肘

到后腿大关节)要相对修长。 3. 前腿长度约等于从肩隆到腰的 长度。

前倾还是后倾? 身体平衡度是一匹赛驹的重要评判 标准。通常我们对比马匹身体前后 两个点的高度就能得出结论。是哪 两个点呢?一个是颈部最宽处,另 一个是腰骶关节点。 要找到颈部最宽的地方,鉴马师需 要面朝马匹,把手放置在马匹颈部 两侧,轻轻向下滑,直到触碰到颈 椎骨变宽,肌肉变厚的地方,大约 是第五、六颈椎骨连接处。腰骶关 节点一般位于脊椎骨结束,骶骨开

始的地方,用手就能感受到。我 们可以用胶布在以上两个点做上 标记。 在这两点间连一条直线,若是前后 高度差不超过4英寸,那么说明这 匹马有很好的前后平衡性,应该可 以正常发挥。若是后方比前方高度 超过4英寸,那么这匹马的体型是 下倾型(或者叫前倾)。这匹马奔 跑时的力量会过多地传递给前腿, 而后腿的力量难以发挥。 而若后方比前方要低,马匹的力量 会集中在后腿和臀部,则属于上倾 (后倾)身型。马匹后半身受到的 压力大,奔跑能力受到了局限。

前后平衡适中

体型前倾

身高和身长接近的最佳狀態

体型后倾 -22-


TRY TO EVALUATE THEIR BODY PROPORTIONS

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对称性 说完了身体比例,我们别忘了一个 对称性的问题。马匹的左右两侧身 体必须对称,才能称得上标准完美 体型。最好的鉴别方式是站在马匹 后方观望(别靠太近!),这样你 能从足够高的位置看到马匹的臀部 和背部曲线。赛驹的尾椎、脊椎和 颈椎应在一条直线上,而不应有任 何扭曲。

运动潜质的首要因素,身体各部分 的比例,前后倾斜度的分配,左右 身体的对称度,都是鉴马是的重要 考核指标。 下一期,我们来讨论一下“体型角 度”这个概念。

体型不对称的马匹,在走动和跑动 时容易将力量向某个下肢传递,以 导致肢体受力不均,产生病变或 跛足。 体型的匀称是鉴别一匹马是否具备

从后方观察马身体的对称性

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{

The best horses in every breed display an overall balance and symmetry, with each part of the body being prportionate.

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}


經年流光

播威表 -26-


表 -27-


塔威山谷(Val-de-Travers), 谧静悠邈,匿于瑞士西部,毗邻法 兰西。数座小城,散列在山谷中。 其中包括让-雅克·卢梭流亡时居 住的Môtiers城,留下了著名的《科 西嘉宪法》,也有着与东方有着百 年渊源的Fleurier,瑞士的钟表重 镇。 Fleurier是百花盛放的意思,似乎 隐喻了时计工业在这个小镇的蓬勃 兴旺。早在16世纪,这里就已有制 表历史的记载。村民们的工作大多 都与制表有关。他们最初多是一些 手工业者,是铁匠,抑或锁匠。在 远离喧嚣,规避纷争的山谷中,他 们沉浸于传统的精细手工制作中。 爱德华·播威(EÉdouard Bovet) 就诞生在这个小城。尽管那时日内 瓦印记已经成为高端腕表的铭牌, 地方的制表师依然孜孜不倦地坚守 着自己的匠人精髓。身为制表名师 的父亲对爱德华以后的道路产生了 深远影响。 1818年,应朋友邀请,21岁的爱德 华以修表师的身份踏上奥威尔号, 历经100天抵达中国广州。彼时的 广州港,是唯一被清政府开放允许 与西方通商的口岸,也同时被名震

天下的广州十三行控制。 第一次来到中国的爱德华,被广州 港口人来人往的繁荣景象震惊了。 他带来的4枚高级瑞士怀表,在朋 友的引荐下,受到了中国官员及皇 室的青睐。1822年爱德华决定创 立自己的品牌:Bovet。他将珍珠 镶嵌和珐琅彩工艺大量应用到产品 里,受到上流社会的高度青睐。 爱德华于1830年回到Fleurier继续 运营播威品牌。到了鸦片战争前 夕,工坊里已经有多达175名工 人。在中国的19世纪上半期和中后 期,播威几乎对中国市场产生了垄 断,并在一些场合具备了和货币等 值的流通能力,成为了钟表的代名 词。 然而,也许是过度依赖中国市场, 在鸦片战争以后,中国进入数十年 纷争动荡的岁月,播威这个品牌也 最终没能留在家族的手中。几经转 手,却鲜有垂青之士,似乎只有往 昔辉煌的一缕魅影,穿梭在百年岁 月长河中。 播威品牌在几经易手后,目前掌控 在Pascal Raffy手中。成为年产量 在2000只左右的精品作坊,而其 -28-

中某些产品的机件供应商,正是 在19世纪的播威合作伙伴Vaucher Manufacture。在经历了时光的洗 礼后,播威更像一个飘然世外的高 人,偶尔与三五贵客高谈阔论,鲜 见于熙攘闹市。 当下的播威,更注重艺术表现在腕 表上的应用。2014甲午马年,播威 推出Amadeo Fleurier 43马年限量 腕表,仅此一只。表壳为18k玫瑰 金,表盘绘制栗色骏马,底面缀以 贝母。盘面的马儿是播威的艺术工 匠在显微镜下精细绘制的。此款产 品不仅可以作为腕表佩戴,更可灵 巧地转化为怀表和座钟。实属难得 一见的极致精品。 目前播威的组装工被设在文章开拓 提到的Môtiers城,那个留下了大思 想家卢梭足迹的小城。播威在高朋 满座的瑞士钟表业里未必属于一个 如雷贯耳的名字,曾经的辉煌,如 今的小众,令这个名字的价值有了 很多让人玩味的空间。我们不妨 就拿卢梭的一句名言做一个总结 吧:“I may be no better, but at least I am different. ——卢梭《 漫步遐想录》”


Bovet Amadeo Fleurier 43 Year of the Horse

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Depreciation & The Horse Industry 初探赛马产业里的税务折旧 原文:Paul Carrazzo 译者:Shawn Yang 毫无疑问,“折旧(Depreciation)”这个概念是在澳大利亚税 务法里被误读最频繁的一项,我绝 对不是第一个这么说的会计师。在 过去几年,折旧的考量进一步被复 杂化,例如ATO的“pooling”机 制。在这里我们针对赛马产业做一 些分析探讨。

1. 什么是折旧 简单概括,在一个已经产生营收的 生意里,由于“折旧资产”的特 性,其市场价值随着时间产生贬 值。通过系统的方法和途径申报并 索领该资产在特定时间段内的价值 折扣,谓之折旧。 “折旧资产”的定义比较宽泛,一 般来说,拥有有限的资产生命周 期,并随着时间而产生贬值的生意 资产,都可被定义为折旧资产。其 中一个首要的条件,该资产必须被 用于生意或投资的运营,并且已有 超过12个月的所有权。这和一般生 意上的开销不太一样,如广告、房 租、办公用品、服务费、日常开销

等,这些开销即使在12个月内都可 以进行税务申报。 具体到赛马产业,如果将其作为生 意来运作,那么以下这些如果存在 于你的生意里,都可以被称为“折 旧资产”: A 电脑 B 马厩的护栏 C 写字台 D 比赛用马匹(不是种马) E 马厩 F 饮水槽、饲料槽 G 农用机械

2. 几个实例 我们以几个实例来看看折旧在税务 中的规则和注意事项。

由于在更换围栏之前,以及在更换 的过程中,没有任何马匹可以入 驻,ATO会认为这个生意并没有开 始运营,因此不会接受任何关于围 栏的折旧申报。 ⚠ 折旧申报不能被用于任何“私 人”目的的行为 例子B: 以一个马房买了两张新写字台,一 张用于家庭办公,另一张给孩子。 自然,孩子的那张写字台不能用于 折旧申报。 ⚠在生意的资产购置中,可以允许有 一部分的资产用来做折旧申报。 例子C: 一个育马师经常购买种马公司的推 广产品(如DVD),来了解和决定 在下一个繁育季节的运营策略。

例子A: 以一个育马的生意为例。生意拥有 者买下了一个马场,但围栏非常陈 旧,在放置马匹之前,需要进行更 换。 -31-

播放DVD需要用到DVD播放机和电 视,ATO会允许对关联性的资产做 部分折旧申报。


3. 什么是资产的“成本价 值”? 资产的折旧,是相对应于资产的成 本价值随着时间而贬值来定义的。 这里的概念可能和很多人想象地不 一样。 通常,成本等同你购入该资产时 的金钱付出。如果购买时有明确 的GST,那么资产的成本就是剔除 GST后的部分。然而,有时还要考 虑资产“持有”的成本开销,以及 把资产安置到特定位置,以及对资 产进行整修的成本。

例子A:

例子B:

Nick运营了一个育马和赛马的生 意,并进口了一匹名叫“暴风猫” 的一岁赛驹,购买价格为50万澳 币。把马驹带到澳大利亚马场的空 运总开销为3万澳币。空运费是不 可以当场申报的,因为它属于安置 资产的开销。但ATO认为该马驹的 资产成本是53万澳币,包括了把资 产“安置到特定位置”的开销。

Kim为自己的马场安装了崭新的护 栏系统,安装周期需要一个月的时 间,人工和材料的开销则是按照每 周来支付。相应的,折旧申报时, 资产的成本要把所有的开销囊括在 内。同样,人工成本也是不能立即 申报的,因为这属于资产安装或整 修的成本。

按照定义,如果折旧资产的成本是 需要组合的,那么申报时按照总额 来申报。

Reference: 1. Australian Bloodhorse Review 2. Carrazzo Consulting -32-


4. 折旧与马匹的关系 (FAQ) 比赛 问:我能对赛马申报折旧吗? 答:如果把赛马作为一个生意,答 案就是yes。现在ATO的规定主成 本(prime cost)每年是10%,而 价值递减(prime cost)是15% 然而,如果你持有赛马的目的是转 卖而不是比赛,赛驹则被认为是“ 贸易存货”,不能用来折旧。 问:赛马从什么年龄开始可以进行 申报折旧? 答:ATO规定赛马从2岁起可以进 行折旧申报。 问:如果我的赛马曾经申报过折 旧,现在退休后作为闲置资产弃

置,税务方面应该如何处理?? 答:闲置资产的变卖处理也可以进 行税务申报。举例,如果赛马购买 的价格为3万澳元,经过职业生涯 折旧后价值为2万澳元,此时如果 成为要变卖的闲置资产,那么其折 余价值(written-down value)为 1万澳元,而如果你把它变卖时只 卖了1千澳元,可以扣税的额度则 为9千澳元。

繁育 问:我能对“种母马”申报折旧 吗? 答:严格来说,不行。种母马被认 为是一种“贸易存货”,不能申报 折旧。然而,在ATO的“special closing value”这一项里,如果母 马最后被闲置变卖时,可以进行扣 税申报。

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问:如果我的生意是育马,我把一 匹小母马先用于比赛,之后用于繁 育。我在她比赛时进行折旧申报 吗? 答:不行。因为你拥有这匹母马的 主要商业目的是进行商品买卖,其 中包括她的后代。


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Keep Striving on the Turf: Horse Racing Sports In

HK Eva Ho (沈丹楓枫)

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HAPPY VALLEY RACECOURSE, HONG KONG

H

orse racing has always been one of Hong Kong’s favorite sports. As Deng Xiaoping also adopted the saying of “Keep on horse racing; keep on dancing” in the 1980s as a pledge of his determination to maintain Hong Kong’s prosperity and stability after the handover, one could easily imagine how inseparable the lives of Hong Kong people are from horse racing. And the two racecourses have also become hot and stylistic tourist spots. Now let’s plunge into this charming aura!

A century’s galloping towards 1978, the second racecourse was launched at Sha Tin. With a capacthe global stage ity of over 80,000 and the suppleIn 1841, the British brought horse mentation of new facilities, such racing sports to Hong Kong by as a spectacular new parade ring draining a malarial swamp at (which is the first in the world with Happy Valley to form a racetrack. a retractable roof) and an outSince the holding of the first re- door 70m TV screen, it is generalcorded race meeting at Happy ly considered to be one the finest Valley in 1846, the track has been racecourses in the world. Encouremployed constantly, except dur- agingly, after a century’s galloping the few years of World War ing, Hong Kong horse racing has II. Founded in 1884 as an ama- arrived at the world’s top tier in teur, the Hong Kong Jockey Club recent years; and some of the top (“HKJC”) has become a profes- class Hong Kong horses even won sional organization in 1971. In in major events overseas! -36-


Hip, Hip, Hooray! Starting from September each year, Hong Kong’s racing season goes on to July of next year, holding race meetings twice a week, generally on Wednesday evenings and Sunday (sometimes Saturday) afternoons. Surrounded by luminous high-rises, the Happy Valley Racecourse simply looks gorgeous at night, so is the racetrack. At every race meeting, the racecourse is invariably packed with dedicated racing fans being deeply immersed in the race forms and the condition of horses, each of them trying to outwit the others. What’s more, with horses galloping in full throttle, striving to be the lead, and the racing fans cheering in roars, the races are simply irresistible and absorbing. Meanwhile, guests opting for more privacy can soak up the atmosphere from the private boxes and balcony, enjoying some fine dishes and the panorama of the racecourse at the same time!

In the meantime, the internationally renowned business model of HKJC must also be credited for the enjoyments of horse racing. Notwithstanding the huge turnover of each race meeting, the entire pool will be evenly distributed as dividends after deducting the taxes and HKJC’s commission. Furthermore, since the 1950s, HKJC has set out to give its surplus back to the community as part of its long-established tradition of philanthropy. As the charm of horse racing sport in Hong Kong is so great, more and more tourists and expats take horse racing as their weekend escapes.

which is a key raceday as well, will be held on 17th March in the Shatin Racecourse. The first round of “The Derby” was named after the 12th Earl of Derby and took place in 1780 in Britain. The race was for 3-year-old colts and fillies, and has become widespread since then. The Hong Kong Derby first took place in 1873 (a full 11 years before HKJC was established); and 2013 will mark the 136th running of the race. Like other leading derbies worldwide, the Hong Kong Derby is regarded as the most prestigious and historic sport event on the local racing calendar. As all of the local 4-year-old elite horses will fight for the big title at that Waves of upcoming sport event, the attention of the racing events in racecourses fans is bound to be drawn to it! After that, the next internationAt major events, like Hong Kong al racing event in Hong Kong in International Races in December, line will be the Audemars Piguet Chinese New Year Raceday, etc, QEII Cup, which will take place on the racecourses are always much 28th April. Thus, the Shatin Racemore thronged with racing fans, course will surely become a hot as if carnivals are being held there. carnival site! The BMW Hong Kong Derby,

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-38-


交织在历史中的 赛马文化

-39-


当汽车越过蓝山,外面的气温也像

- 往昔 -

洛韦河滩(Alloway

经历了一番过山车。车外28度的气

Bank)上。比

赛分两天举行,第一天是两场平地

温,被蓝山湿润清冷的山风洗刷,

作为最早的也是殖民者最关心的英

赛,而第二天是平地和障碍赛。一

下降了10度。而当我们走过Mitchell

式传统运动,赛马在Bathurst城市成

匹叫“罗密欧”的4岁马赢得了首日

Ridge瞭望台后,逐渐驶入新州中央

立后不久,便被引进。并在漫长的

的头场比赛。

高地,气温也随之回升到28度。

岁月中孕育出了不少战绩显赫的名 马,如今的很多大赛,也在澳洲赛

蓝山有点像一道时间屏障,东侧是

— The Barb —

马运动中占有重要地位。

高速发展的世界都市,西侧则凝固

说到Bathurst的赛马,不得不提到约

了很多时光留下的印记。作为蓝山

在澳洲国家图书馆数字文献库中,

翰泰特(John

以西的第一个重镇,Bathurst在1813

我们查到了早期一场赛事的新闻

功的珠宝商和酒店投资人,他被认

年被政府的勘探家George

报道。1837年6月29日,《悉尼公

为是第一个真正把赛马作为严肃商

所发现,两年后,一条宽3.7米,长

报与新州广告报》(The

业活动的人物,也在澳洲赛马史上

163.3公里的人工路,连通了悉尼和

Gazette and New South Wales

Bathurst,也把文明向内陆深处传

Advertiser)曾经就有这样一则报

递。

道:“不管是从运动本身还是参赛

泰特训练出的最成功的一匹赛马The

者来看,今年的赛事绝顶精彩。第

Barb。当然,它的成绩离不开其优

几乎与悉尼平行的历史进程,加上

一天的赛事被定在周一,我们无非

越的血统。父系是Sir Hercules,也

蓝山的隔离,使得小镇留下了众多

想象比今天更美好的天气了:明

是殖民地时期最有名的种马之一。

历史遗产建筑和人文风貌。殖民地

亮、欢乐、愉悦,没有云彩遮挡住

而其兄弟也曾多次获得墨尔本杯和

时代,以及早、中、后期维多利亚

充满光泽的蓝天。所有的这些撑起

悉尼杯等大赛冠军。The

风格的建筑交错在一起,使人恍若

了大家美好的一天。”

匹黑色骏马,以脾气暴躁而闻名,

Evans

Sydney

Tait)。作为一名成

写下了浓墨重彩的一笔。

Barb是一

因此获得了“黑魔鬼”的称号。据

置身于历史快车道里,时进时退。 据报道,当时的比赛场地设置在麦

称,它是一匹被偷出来的小马,由

考里河(Macquarie

于捕获它的人对其很粗鲁,造成了

River)的阿

The Brab画像和1866年墨尔本杯奖杯

-40-


米歇尔塔彭宁女士与Bathurst奖杯 这匹马的坏脾气。 The Barb 在其职业生涯中创造了23 场比赛16胜的纪录。其中包括1866 年墨尔本杯,两届的悉尼杯,AJC打 吡大赛和城市杯大奖赛等等。它被 认为是澳大利亚第一匹名马,在其 职业生涯中一统天下。也是澳大利 亚赛马名人堂中,所有名马中的头 位入选者。

- 今昔 - 1959年开始Bathurst的赛马开始在

Tyers Park赛道举行。每年的重要赛 事多集中在年初,几乎所有的重要 赛事都会放在同一天举行,如:Bathurst杯,Tulloch杯,Bill Aspros 杯,还有为纪念澳洲第一匹名马而 设的The Brab杯。 在近期的访问中,Bathurst纯血马俱 乐部的总经理米歇尔  塔 彭宁(Michelle Tarpenning)说到,本地 的赛马文化尊重所有为纯血马竞技 所作出贡献的人们,包括骑师、赛 马评论员和赛驹等等。刚刚结束的 2017年Bathurst赛马节引入了休闲文

化,并鼓励人们穿着夏威夷花衬衫 来参加。曾经赢得超过100场一级赛 的传奇骑师吉姆卡西迪(Jim Cassidy)也成为嘉宾出现在现场。 赢得本届Bathurst杯的马名叫Murraguldrie。他赢得了上图那座百年 历史的Bathurst银杯。当年由Brad赢 得的那座古老的墨尔本杯奖杯,则 被作为保存最完好、最重要、最早 期的奖杯收藏在澳大利亚国家博物 馆,与澳洲永不停歇的马蹄声交相 辉映。

2017年度Bathurst赛马日 -41-


古代中兽医学的结晶《元亨疗马集》 兽医鼻祖元亨兄弟,兄喻仁,字本 元;弟喻杰,字本亨。生卒年均不 详。六安市人。元亨兄弟生活于明 代末年,是我国历史上最为着名的 兽医学家。兄弟俩所着《元亨疗马 集》,刊行问世于明万历三十六 年(1608年)。全书集古代兽医之大 成,内容丰富,诊疗精微,其针灸 学更属兽医界独创,成为我国流传 最广的兽医学巨著。 关于喻氏兄弟生平和事迹的资料很 有限。《元亨疗马集》大量引用了 古典文献,并常用诗、歌和赋的形 式来表现。由此可见作者熟读古 书,有一定的文学修养。其次,《 元亨疗马集》收集了大量民间兽医 经验,以及不少的发挥和创见,可 以推断喻氏兄弟是民间兽医。他们 在「上进铜马表」中也提到「近世 有西河子舆,亦明相法。子舆传西 河仪长孺……臣援尝师事子阿,受 相马骨法,考之于行事,辄有验 效。臣愚,以为传闻不如亲见,视 影不如察形」。本元、本亨是亲兄 弟,长期合作,「究师皇、歧伯之

经,泄伯乐、宁戚之秘,针砭治 疗,应手而愈」。他们继承先辈之 业,收集民间的经验,并且和自己 的实践紧密地结合,将中国传统兽 医学推向一个新的高峰。 畜牧兽医在中国有着悠久的历史。 甲骨文中就包含了不少这方面的知 识。古代相畜医兽专书一般着录在 「子部·农家」项下,可是失传的 多,保存的少。兽医书籍一般在民 间流传,传抄的人随抄随改,后刻 印的兽医书,比以前的着作大都有 一定程度的发展或改进,因此,新 书一出,旧书就可能随时失传,直 到《元亨疗马集》的出现才改变了 这种局面。《元亨疗马集》收录了 明以前的农书和主要畜牧兽医着 作,包括《齐民要求》、《四时纂 要》、《痊骥通玄论》、《司牧安 骥集》的主要内容。这部总结性的 兽医经典着作,奠定了传统中国兽 医学的基础。明清以后,它被多次 翻刻,广为传播。 喻氏兄弟写作《元亨疗马集》的有

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利历史背景是当时安徽的养马业特 别发达。明太祖朱元璋出身于安徽 风阳,非常重视养马事业。据《滁 州志》卷五记载:「明在内地养马 计有十四监所,其中在安徽境内有 五监三十三群。」随着畜牧业的繁 荣,畜牧兽医专业书籍也就不断涌 现。《元亨疗马集》只不过是其中 最优秀的一部。 《元亨疗马集》分春夏秋冬4卷, 有图112幅,赋3篇,歌150首,药 方300馀个。乾隆元年间六安州着 名兽医郭怀西对《元亨疗马集》进 行了全面的改编和注解。「细检先 贤故籍,要语秘诀,奇针治法,奥 义良方,一一注明。其间有未备者 详之,颠倒者顺之,残缺者补之, 讹谬者正之,失次者序之」(郭自 序)。20世纪60年代,中国农业科 学院中兽医研究所主编校正出版了 《元亨疗马牛驼经全集》,现已重 印10多次,20多万册,是最流行的 版本。


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