The definition of loan service in Circular 36 is the business activity of lending funds to others to obtain interest income. Interest income from all kinds of occupied and borrowed funds, including interest income during the holding period of financial goods (including capital preservation income, remuneration, capital occupation fee and compensation), interest income from credit card overdraft, interest income from buying and selling financial goods, interest income from margin financing and securities lending, interest income from financing and leaseback, 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.