As the dental industry is rapidly expanding, the requirement of dentists and staffs has risen tremendously. A dental clinic needs to consider employing more and more candidates to own top quality and efficient patient care. Apart from patient care, there are lots of other needs that have to be handled with professionalism, trust , care. It is because of this belief that some of the most efficient and experienced staffs including dentists are expected in the industry. However, occasionally, the need for extra dentists could be short-term. On the other hand, some dental practices may additionally require a temporary dentist to meet the duties of another. In addition, the final legislation could reduce federal mortgage interest deductions and eliminate deductions for state and local taxes. New York, New Jersey and California have families that are much more difficult than those in republican-leaning states. The income from the transfer of equity investment and the income tax treatment of losses The income or loss of equity investment in an enterprise refers to the balance of the income of the enterprise due to the withdrawal, transfer or liquidation of the equity investment. The income from the transfer of equity investment shall be incorporated into the taxable income of the enterprise and shall pay the enterprise income tax according to law. In 2010, China overtakes Japan being the other world's economy. According to economists, China remains to be a developing country with fast pace of growth. Data released that Japan\'s gross domestic product is $1.286 trillion while it is worth $1.335 trillion for China. Another source demonstrates Japan keeps growing at 2-3 percent in compared with 10 % a year of China.