The unified repayment fund is a unified foreign loan of the government. These funds are either used centrally by the state or invested in local governments and enterprises, and the government is responsible for repaying the loan principal and interest. The enterprise entrusts the enterprise group finance company to act as the agent for unified loan repayment business, which means that after the enterprise group obtains unified loan repayment business from financial institutions, the enterprise group finance company signs a unified loan repayment contract with the enterprise group or its subordinate enterprises and issues loans, and then collects loan repayment interest from the enterprise group or its subordinate enterprises according to the loan interest rate paid to the financial institutions, and then transfers it to the enterprise group, which will return it to the financial institutions in a unified way. In order to alleviate the financing difficulties of small and medium-sized enterprises, after the enterprises or core enterprises in the enterprise group (hereinafter referred to as general borrowers) borrow money from financial institutions, the competent department of the enterprise will allocate the loan funds to subordinate units (including independent accounting units and non-independent accounting units), and collect the interest paid to financial institutions from subordinate units according to the loan interest rate level, and no business tax will be levied. If the borrower allocates funds to the subordinate unit, it shall not charge the subordinate unit interest higher than the loan interest rate paid to the financial institution; Otherwise, it is regarded as having the nature of engaging in loan business, and the business tax is levied in full on the interest charged to the subordinate units.