Stockton H J
Department of Restorative Dentistry, Faculty of Dentistry, University of Manitoba, Winnipeg.
J Can Dent Assoc. 1992 Aug;58(8):637-8, 641.
The importance of the dentist-patient/client relationship makes the dental practice purchase/sale unique compared with other business transactions. Dental practice goodwill can be easily lost, but establishing mutual trust between purchaser and vendor can lead to a win-win transaction through maximizing practice goodwill and minimizing associated taxes. Tax planning for the purchase/sale is complex, and, although this article has provided some basic information, professional advice is recommended.
医患关系的重要性使得牙科诊所的买卖与其他商业交易相比独具特色。牙科诊所的商誉很容易流失，但在购买方和出售方之间建立相互信任能够通过最大化诊所商誉并最小化相关税收来促成双赢交易。买卖的税务规划很复杂，尽管本文提供了一些基本信息，但仍建议寻求专业建议。
