Copping B D
Mich Med. 1995 Aug;94(8):22-4.
Governor Engler and the Legislature have been very active over the last year enacting numerous tax changes that have affected both your individual and your practice's "bottom lines." This article will summarize these changes both for your Michigan personal income tax and for the Single Business Tax (SBT). The SBT changes are illustrated later in the article by comparing the SBT liability with and without the impact of the new laws, as they would impact typical solo practitioners; a two-person practice; and a physicians group practice.
去年，恩格勒州长和立法机构积极采取行动，实施了多项税收改革，这些改革对你的个人收入以及你诊所的“盈亏底线”都产生了影响。本文将总结密歇根州个人所得税和单一商业税（SBT）的这些变化。本文稍后将通过比较新法律影响前后的SBT负债情况，来说明SBT的变化，这些变化将对典型的个体从业者、两人诊所和医生集团诊所产生影响。
