Legal analysis: paying back the provident fund cannot be loaned, and paying back the provident fund is not considered as continuous deposit. When applying for a provident fund loan, the provident fund management center will review the lender's provident fund deposit. If the lender's continuous provident fund deposit period does not meet the requirements, it cannot make a loan.

Legal basis: Article 20 of the Regulations on the Management of Housing Provident Fund stipulates that the unit shall pay the housing provident fund in full and on time, and shall not pay it overdue or underpaid. Units with real difficulties in depositing housing provident fund can reduce the proportion of deposit or defer payment after discussion and adoption by the workers' congress or trade union of the unit, and after examination by the housing provident fund management center and approval by the housing provident fund management committee; After the economic benefits of the unit improve, the deposit ratio will be increased or the overdue payment will be postponed.