Legal analysis: if a natural person commits the crime of defrauding loans, bill acceptance or financial bills, he shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention, and shall also or only be fined; Whoever causes heavy losses to banks or other financial institutions or has other serious circumstances shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years and shall also be fined. If a unit commits the crime of defrauding loans, bill acceptance or financial bills, it shall be fined, and the persons directly in charge and other persons directly responsible shall be punished in accordance with the provisions of this crime committed by natural persons.

Legal basis: Article 193rd of the Criminal Law of People's Republic of China (PRC) commits one of the following acts. Whoever defrauds a bank or other financial institution of loans for the purpose of illegal possession, if the amount is relatively large, shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention, and shall also be fined not less than 20,000 yuan but not more than 200,000 yuan; If the amount is huge or there are other serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than five years but not more than ten years, and shall also be fined not less than 50,000 yuan but not more than 500,000 yuan; If the amount is especially huge or there are other especially serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment, and shall also be fined not less than 50,000 yuan but not more than 500,000 yuan or confiscated property:

(a) fabricating false reasons such as introducing funds and projects;

(two) the use of false economic contracts;

(3) using false documents;

(four) the use of false proof of property rights as a guarantee or repeated guarantee beyond the value of collateral;

(5) obtaining loans by other means.