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Using Insurance Fund Flow Statement to compare the cash-creating efficiency of deposit insurance contracts A and B is a very simple way to understand the real characters of insurance, and also an important basis for various insurance plans making. If this foundation is understood correctly, then subsequent insurance plans will produce a very good cashcreating effect. In particular, the more important the planning is, the greater the impact of cash-creating effect will be. Heritage and tax planning has always been the concerns and expectations of many business owners, and also a very important field of insurance planning for insurance agents. It seems that a lot of insurants use these methods, and there are many professional consultants open courses for insurance agents about how to use insurance to make heritage and tax planning which can meet the needs of business owners. The content prepared by lecturers and the expression way is very exciting and rich, especially the information is very shocking! This group of lecturers, mostly from various fields of professional background, such as lawyers, accountants, tax authorities checks personnel, real estate book tax advisers...are very professional. Those courses are also incisive to tell various problems that business owners face to, and also put forward a lot of stirring stories and news to support what are mentioned in these courses. There are several domestic accountants who open courses for insurance agents, write special articles about series of practical tax-saving content, publish and sale heritage and tax planning books. This group of professional lecturers is often employed to the major banks, insurance companies to training insurance practitioners.