Komensky A M
J Am Dent Assoc. 1979 Apr;98(4):565-8. doi: 10.14219/jada.archive.1979.0096.
The Revenue Act of 1978 contains several changes in the federal tax laws that affect the business aspects of dental practice as well as the dentist as a individual taxpayer. The dentist as a business person should be aware of the provisions affecting the investment credit, simplified pensions plans, the corporate tax rates, the jobs tax credit, and subchapter S corporations. The dentist as an individual taxpayer should be aware of the new individual tax rates, the general tax credit, changes in the itemized deductions, and the capital gains tax. In addition, all dentists must be aware of the changes in the social security laws. The provisions of the Revenue Act of 1978 presented do not represent every new provision, only those that most directly affect the dentist. Several other provisions of the act must not be overlooked in tax planning or tax preparation. With the changes in the tax laws in mind, the dentist, working with an attornye, accountant, or business advisor, could plan the advantageous ways to expand the practice, purchase new equipment, or shorten the time of tax return preparation.
1978年的《税收法案》对联邦税法进行了多项修改，这些修改既影响牙科业务的商业方面，也影响作为个体纳税人的牙医。作为商人的牙医应了解影响投资信贷、简化养老金计划、公司税率、就业税收抵免以及S分章公司的条款。作为个体纳税人的牙医应了解新的个人税率、一般税收抵免、分项扣除的变化以及资本利得税。此外，所有牙医都必须了解社会保障法的变化。这里列出的1978年《税收法案》条款并不代表所有新条款，只是那些最直接影响牙医的条款。在税务规划或纳税申报准备中，该法案的其他一些条款也不容忽视。考虑到税法的变化，牙医与律师、会计师或商业顾问合作，可以规划出扩大业务、购买新设备或缩短纳税申报准备时间的有利方法。
