Question 1: it belongs to the unified borrowing and returning. Reason: Unified borrowing and unified lending refers to the fund management mode of "unified financing by group companies and application for use by affiliated enterprises", that is, the centralized fund management mode of unified borrowing by group companies from financial institutions, application for use by affiliated enterprises according to certain procedures, interest paid to group companies at the bank loan interest rate for the same period, and unified settlement by group companies with financial institutions. Article 2 1 of the Measures for the Treatment of Enterprise Income Tax on Real Estate Development Business (Guo Shui Fa [2009] No.31) stipulates: "If an enterprise group or its member enterprises borrow money from financial institutions and share it with other member enterprises in the group, the borrower may share the interest expenses among the enterprises that reasonably use the loan, and the reasonable interest shared by the enterprises that use the loan is allowed to be deducted before tax." This document extends unified debit from group enterprises to other member enterprises. Question 2: Eligible interest expenses can be deducted before tax. If shareholders receive more interest from the company than they pay to the bank, they must pay personal income tax, business tax and additional fees. The Notice of State Taxation Administration of The People's Republic of China on Pre-tax Deduction of Enterprise Income Tax on Interest Expenses of Enterprises Borrowing from Natural Persons (No.777, 2009) stipulates that the interest expenses of enterprises borrowing from internal employees or other personnel shall be deducted in accordance with Article 8 of the Tax Law and Article 27 of the Regulations for the Implementation of the Tax Law. According to the Provisional Regulations on Business Tax and its detailed rules for implementation, and Article 10 of the Notice on Printing and Distributing in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) (Guo Fa [1995]No. 156), as long as there is any act of lending funds to others, it should be regarded as a loan, and business tax should be paid according to the tax item of "financial insurance". All units and individuals that provide financial insurance business in China and obtain money, goods or other economic benefits are taxpayers of financial insurance, including financial institutions and non-financial institutions. Business tax certainly involves urban construction tax and education surcharge.