First of all, the government takes out some high-quality land, evaluates it first, and then sells it to banks to offset non-performing loans.

Second, this non-performing loan is generally borrowed by the government and relevant departments. The government and the bank conducted research and consultation on the location of the land parcel, transfer years, transfer fees, taxes and fees in the replacement work, and finally took the non-performing loans that were overdue for a long time and difficult to recover as the object of write-off.