Loans can be divided into self-operated loans and entrusted loans according to different responsibilities. According to the provisions of laws and regulations, the lender of entrusted loans gains by charging the client a handling fee, the maximum of which shall not exceed three thousandths. Moreover, the law also stipulates that it is strictly forbidden to entrust the lender to collect any fees other than handling fees. Otherwise, the illegal income shall be confiscated and a fine of 50,000 yuan to 300,000 yuan shall be imposed. Lenders of self-operated loans gain benefits by earning deposit-loan spreads. The former belongs to labor income, while the latter belongs to asset management income.