Institutions Operating Tax Planning

Under the socialist market economic system, economic activity of the news publish industry began to play an indispensable role. Meanwhile, to further standardize the accounting behavior of institution, the Ministry of Finance issued a "new institution accounting system (draft)". The new institution accounting system, compared with the old one, there are large variations both in the accounts, or in principle. In terms of accounting principles recognized in the accounting elements,measurement,recording and reporting,but also made some adjustments. You can say that the new institution accounting standards are growing convergence of corporate’s.In this large background periodical publishing industry as an important part of the news publishing industry is undergoing the changing process of institution management system from the enterprise management system. National youth magazine as a representative institutions of Inner Mongolia’s Mongolian periodical publishing industry, in order to seek to maximize social and economic benefits, has begun to attache great important to tax planning and wants to hold opportunity,in other worlds not to loss the right to speak in the competitive news media market.In the paper,based on the tax status of National youth magazine,both from the theoretical and practical levels, by case studies,give out summary evaluation to the feasibility of tax planning point.In order to find more reasonable and sophisticated methods to give suggestions,standardize their tax processes at lawful and reasonable premise,found the problems from tax,find ways to improve the National youth magazine tax planning. Meanwhile cited a specific operation to achieve a reasonable tax saving purposes,in order to promote National youth magazine healthy and sustainable developed in the market economy.