Legal analysis: The reasons for enterprises to evade bank debts include: without the consent of creditor banks, suspending bank debts by means of restructuring, reorganization, division, merger, leasing and bankruptcy, withdrawing funds through abnormal related party transactions, transferring profits and assets, thus suspending bank debts, and deliberately evading the supervision of creditor banks on loans by means of transfer and multi-head account opening, so that the principal and interest of bank loans cannot be recovered.

Legal basis: Measures of China Banking Association for the Administration of the List of Bank Debt Evasion Institutions.

Article 7 If a debtor commits any of the following acts, it may be deemed as evading and abolishing bank debts:

(1) Damaging the creditor's rights of the bank through restructuring, reorganization, merger, division, increase or decrease of registered capital, dissolution, bankruptcy, cancellation, concealment or transfer of assets;

(2) Withdrawing funds, transferring profits or transferring assets through abnormal related party transactions, which damages the creditor's rights of banks;

(3) Deliberately evading the supervision of the creditor bank on the loan by opening multiple accounts or transferring accounts, which makes it difficult to recover the principal and interest of the bank loan;

(four) deliberately concealing the real situation, providing false and unclear property rights guarantees, or maliciously refusing to go through the guarantee procedures;

(five) without the consent of the creditor bank, the mortgage (pledge) of the bank's creditor's rights is disposed of, which damages the bank's creditor's rights;

(6) concealing important matters and major financial changes that affect the timely repayment of bank debts, resulting in the bank's creditor's rights being in a high-risk state;

(seven) refusing to implement the legal documents that have come into effect by the people's courts and arbitration institutions, and continuing to default on bank debts;

(eight) do not repay debts, refused to sign for bank collection documents;

(nine) other malicious evasion of bank debts.

Article 8 A subsidiary institution that commits any of the following acts may be deemed as maliciously evading and abolishing bank debts:

(a) signed a guarantee contract, but failed to fulfill the guarantee obligations stipulated by law and agreed in the contract, and refused to bear the guarantee responsibility;

(2) Malicious collusion with the debtor, which damages the creditor's rights of the Bank through restructuring, reorganization, merger, division, increase or decrease of registered capital, dissolution, bankruptcy, revocation, concealment or transfer of assets;

(3) Abuse the shareholder position to control the debtor, maliciously withdraw the capital contribution, transfer the debtor's funds and property, and weaken the debtor's solvency;

(four) there are other acts to help the debtor maliciously evade bank debts.