Question 43342 — taxes

Summary

Mr. Florian Bachelier draws the attention of the Minister of Solidarity and Health to the harmonization of tax rules between dental surgeons and regulatory doctors. Following the experiment started in Brittany on May 31, 2020 in the regulation of dental emergencies, since taken up by several departments and in accordance with article 51 of the social security financing law (2018), the various actors of the permanence of care are fully satisfied with the new organization whose sustainability they hope to see. However, if the compensation for regulating dental surgeons was set at the rate of 100 euros per hour like that set for regulating general practitioners, however and unlike them, dental surgeons would not benefit from the tax exemption allocated to doctors. This taxation could appear penalizing on two counts, both in terms of inter-professional legitimacy and in terms of attractiveness. For the profession of dental surgeons, these remunerations are integrated into their turnover and charged with salary contributions (CARCDSF and URSAFF) at approximately 30% then taxed between 30 and 40%. He therefore questions him on the advisability of legislating, with effect retroactive to the date of implementation of this experiment, with a view to harmonizing the tax rules so that they are common between regulating doctors and regulating dental surgeons, so that dental surgeons can benefit from the same exemptions.

Machine translation from French. The official text remains authoritative.

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