Legal analysis: it will have an impact on the export tax rebate of domestic enterprises. According to the current regulations, the export goods that export enterprises apply for tax refund (exemption) must be goods that have received foreign exchange and have been written off by foreign exchange management departments. When a production enterprise applies for tax refund (exemption) for export goods, it must meet the requirements that the goods applied for tax refund (exemption) must be self-produced goods of the production enterprise or regarded as self-produced goods before it can apply for tax refund (exemption).

Legal basis: Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on the first batch of export tax rebate audit focusing on the export tax rebate of foreign trade enterprises.

1.The list of export enterprises that purchased goods from "related enterprises" in 2008 and 2009 was generated by data extracted from State Taxation Administration of The People's Republic of China, and the extracted data may be incomplete. Local tax authorities are requested to further sort out and supplement the list according to Annex 1 and Annex 2, and check the tax refund of these export enterprises that purchased goods from "relevant enterprises" in 2008 and 2009, with specific requirements.

(1) The export enterprises involved in the inventory shall be handled in accordance with the relevant provisions of the document number. State Taxation Administration of The People's Republic of China [20 10] 143, Notice of State Taxation Administration of The People's Republic of China on Releasing the Second Batch of Information of Special Concern for the Examination of Export Tax Refund (Guo Shui Fa [2010]/No.).

(II) If the contents replied by the export enterprise belong to one of the following information situations of special concern, the tax authorities shall provide the verification form of export proceeds of the export enterprise within two years from June 1 2065 according to the provisions of Article 2 of the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Relevant Issues Concerning the Administration of Tax Refund (Exemption) on Export Goods (Guo Shui Fa [2004] No.64). When an export enterprise declares an export tax rebate, it must provide a paper-based export tax rebate verification form (enterprises that declare an export tax rebate on a trial basis are not required to provide a paper-based export tax rebate verification form, subject to the electronic information of the export tax rebate verification form), and the tax authorities use the special VAT invoice to review the export tax rebate. At the same time, such export enterprises should strengthen the daily audit of export tax rebates, regularly carry out early warning and evaluation of export tax rebates, strengthen the management of export tax rebate filing documents, and regularly check whether the enterprise filing documents are complete and true.

1. Falsely issuing special invoices for export tax refund and value-added tax;

2. Pay special attention to information and find that the production capacity of suppliers in export enterprises is inconsistent with the total export volume at home and abroad;

3. The supplier's business of purchasing non-self-produced goods is untrue or abnormal;

4. One of the circumstances listed in Article 2 of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Commerce on Further Standardizing the Order of Foreign Trade Export Operation and Effectively Strengthening the Administration of Tax Refund (Exemption) on Export Goods (Guo Shui Fa [2006] No.24) exists;

5. There are other problems other than those listed in the annex of Guoshuihan [20 10] 143, which are deemed necessary to be strictly managed after investigation and verification by the competent tax authorities.

Two. For export enterprises that purchase goods and export information of special concern listed in Article 1 of this Notice, the local tax authorities shall manage their export tax rebates in accordance with Article 1 of this Notice in the future.

People's Republic of China (PRC) Civil Code

Article 667 A loan contract is a contract in which the borrower borrows money from the lender, repays the loan at maturity and pays interest.

Article 680 usury is prohibited and the loan interest rate shall not violate the relevant provisions of the state. If there is no agreement on the payment of interest in the loan contract, it shall be deemed that there is no interest. If the loan contract does not specify the payment method of interest, and the parties cannot reach a supplementary agreement, the interest shall be determined according to the local or the parties' trading methods, trading habits, market interest rates and other factors; Loans between natural persons are regarded as interest-free.