The definition of loan service in Circular 36 is the business activity of lending funds to others to obtain interest income.

Interest income of various occupied and borrowed funds, including interest income (capital preservation income, remuneration, capital occupation fee and compensation) during the holding period of wealth management products (including maturity), interest income from credit card overdraft, interest income from buying and selling wealth management products for resale, and interest income from margin financing and securities lending.

As well as the interest and interest income obtained from financing, sale and leaseback, bill negotiation, penalty interest, bill discount, lending and other businesses, are all applicable to the payment of value-added tax on loan services. At the same time, other fixed profits or guaranteed profits collected from monetary fund investment should also be subject to value-added tax according to loan services.