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他山之石/加拿大经验 开DC非稳赚不赔
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加拿大号称「万税」国。除各种苛捐杂税外，娱乐城业亦十分兴隆，补贴ZF税收。但开娱乐城并非稳赚不赔的生意。
% m; s/ x8 G9 a7 a" U: ]8 s: c加拿大娱乐城都是由ZF委託娱乐城业经营，资金由ZF提供，在付给**经营费用后，所有盈馀均归ZF所有。ZF利用得自娱乐城的盈利，从事公共建设或济助贫民等事业。
" M/ I8 F; B! @+ x) ~ j3 `$ e加拿大娱乐城业，以安大略省最为发达。仅仅安大略一省，拉斯维加斯式的豪华娱乐城至少就有4家。其馀尚有5家慈善事业娱乐城及17处跑马场吃角子老虎。6 G. o& @1 W$ w& x. F$ n
安大略省ZF自1994年，在温莎市（Windsor）兴建第一座豪华娱乐城，温莎娱乐城现已改称温莎凯撒娱乐城。由于生意兴隆，民众趋之若鹜，相继在尼亚加拉瀑布市（Niagara Falls）及奥瑞里亚市（Orillia）兴建尼亚加拉娱乐城、尼亚加拉瀑布景观娱乐城及拉玛娱乐城。拉玛娱乐城由于建造在原住民保留区内，故此一娱乐城盈利，全数分给省内134个原住民团体。7 w9 n: b) q+ R/ W
安大略省娱乐城生意确实兴旺了好几年，但省ZF最近公布的4大娱乐城财务报告却显示，安大略省的娱乐城在2007-08年度，亏损了5590万加元。 V' Z3 h# x7 _, ]/ C
根据2007-08年度财务报告，上述4大娱乐城，加上规模较小的蓝苍鹭慈善娱乐城（Blue Heron Charity Casino），2007-08年度的总营收为14亿加元，但总支出却达14亿7000万加元。不过，利息及外汇收入减少了亏损。2006-07年度亏损金额为1630万加元。& R. j+ P6 O: t* I/ X* u' s
温莎娱乐城开始营运前几年，生意红火，当时的市府官员，包括市长都夸口说，以每平方英尺而言，温莎赌埸是世界上获利最高的娱乐城。1999-2000年度，温莎娱乐城营收达8亿4000万加元。2003-04年度营收已降至5亿100万加元。
9 e# N+ i. F, K7 o# E斥资10亿加元并于2004年兴建完成的尼亚加拉瀑布景观娱乐城，目前也有营收节节下降的趋势。( e. A9 j" E. N8 U9 h$ X
安大略省大型娱乐城营收节节下滑的最大原因，为来自邻近纽约及密西根州娱乐城的竞争。
/ x0 E. P$ \; h" m7 @3 h7 p( r安大略省商业娱乐城共雇有员工1万2000人，由安大略省博弈公司负责经营。安大略省博弈公司的博弈事业分三大类：彩券及宾果、商业及慈善娱乐城、跑马场吃角子老虎机。全省跑马场吃角子老虎机共有17处，业绩不恶 |
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