Legal analysis: Only by analyzing specific problems, the legal loan relationship can be protected by law. If the borrower knowingly lends money for illegal activities such as gambling, the national laws will not protect it, and the lender will not only get the creditor's rights, but also be punished by civil, administrative and even criminal laws.

Legal basis: Article 9 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection, the tax authorities shall strengthen team building and improve the political and professional quality of tax personnel. Tax authorities and tax officials must enforce the law impartially, be loyal to their duties, be honest and upright, be polite to others, provide civilized service, respect and protect the rights of taxpayers and withholding agents, and accept supervision according to law. Tax officials shall not ask for bribes, engage in malpractices for selfish ends, neglect their duties, and fail to levy or underpay the tax payable; Do not abuse their powers to pay more taxes or deliberately make things difficult for taxpayers and withholding agents.