The loan pledged by the special account for export tax refund as mentioned in these Provisions refers to the loan that the borrower entrusts the special account for export tax refund to the lending bank and promises to use the tax refund in the account as the repayment guarantee. Article 2 Where a loan is pledged in the form of a special account for export tax refund, a written loan pledge contract shall be signed. The pledge loan contract shall take effect when the loan bank actually manages the borrower's special account for export tax rebate. Article 3 The loan pledge bank in the special account for export tax refund shall have the priority to be compensated for the tax refund in the pledge account. Article 4 When trying and executing a case, the people's court shall not take property preservation measures or compulsory enforcement measures against the funds pledged in the special account for export tax refund. Article 5 When the borrower enters the bankruptcy proceedings, the lending bank shall have the priority to be compensated for the funds pledged in the special account for export tax refund, but only to the extent of the outstanding secured creditor's rights. Article 6 Under any of the following circumstances, the people's court may take measures of property preservation or compulsory execution, which are not restricted by Articles 3, 4 and 5 of these Provisions:

(1) The borrower deposits the non-tax refund into the special account for export tax refund;

(two) the loan bank will refund the tax refund in the special account for export tax refund to other loans, and the amount has exceeded the amount of pledged loans;

(3) The lending bank agrees that the tax authorities will transfer the special account for export tax rebate;

(four) the lending bank has other acts that violate the special nature of the tax refund account and harm the interests of other creditors. Article 7 These Provisions shall come into force as of the date of promulgation.