随着税务制度的变革发展以及保险业的蓬勃发展,个人所得形式的多样性带来了计税工作的复杂性,通过2016年国税总局税务稽查工作的深入开展,越来越多的老板、财务人员和员工,都越来越认识到个人所得税的规范征缴的重要性。企业领导在税务管理方面如果欠缺税法常识,往往会引发税务风险,而且企业往往为此买单,以支付高额滞纳金甚至罚款为代价。2016年上线的金税三期,让我们已经没有选择地进入大数据时代,如何在新常态下,有效防范保险业个人所得税风险,也是保险业管理者应该思索的一个重要问题。在文中将保险业常见涉税风险事项,分工资薪酬所得、劳务报酬所得、其他所得和偶然所得三大类,就如何正确理解运用相关税收法规和政策,结合实际进行了研讨,以期为企业管理提供借鉴。 With the change and development of the tax system and the vigorous development of the insurance industry, the diversity of forms of personal income has brought about the complexity of taxation work. Through the in-depth tax inspection work conducted by the SAT State Administration of Taxation in 2016, more and more employers, Personnel and employees are increasingly aware of the importance of the standard collection of personal income tax. Business leaders who lack tax knowledge in the area of ​​tax administration often incur tax risks, and businesses often pay for them to pay high late fees or even fines. How to effectively guard against personal income tax risks in the insurance industry under the new normal is an important issue that insurance managers should think about in the three golden years of taxation on the internet in 2016 so that we have entered the era of big data with no choice. In this paper, the common tax-related risk insurance matters, sub-Salary remuneration income, remuneration for services, other income and incidental income three categories, on how to correctly understand the relevant tax laws and regulations, combined with the actual conduct of the study, with a view to business management Provide reference.