The Notes on Business Tax Items stipulates that loans belong to the scope of "finance and insurance" tax items, and loans refer to the act of lending funds to others for use. According to this regulation, no matter financial institutions or other units, as long as they lend funds to others, they should be regarded as lending activities and business tax should be levied according to the tax item of "financial insurance".

Loans in a broad sense refer to loans, discounts, overdrafts and other borrowing funds. Banks put concentrated money and monetary funds out through loans, which can meet the needs of social expansion and reproduction and promote economic development. At the same time, banks can also obtain loan interest income and increase their own accumulation.

Income tax means that local governments have different definitions and proportions of personal taxable income in different periods, and sometimes they pay taxes separately according to the income from manuscript fees, wage income and accidental income (such as winning the lottery). Income tax, also known as income tax and income tax, refers to a tax levied by the state on various incomes of legal persons, natural persons and other economic organizations in a certain period of time.