Insurance. According to the query website Baba. Insurance industry is the difficulty and focus of tax management. There are big problems in the insurance industry in tax declaration, mainly through "taking orders", "accommodating claims", "dead receivables", "yin and yang bills", "false surrender" and "taking fees" to avoid local tax management. "Eating a bill" is essentially a fake, that is, signing an insurance policy with a customer. After receiving the premium, the premium income is not recorded, but used to pay the handling fee. This method is very hidden and difficult to find in books.