Legal analysis: fixed assets loans are loans issued by banks for fixed assets investment of enterprises. Before the reform of economic system, banks in China only issued loans to the working capital of enterprises, and the fixed assets of state-owned enterprises were allocated by the state finance, while the fixed assets of collective enterprises were raised by enterprises themselves. The arrangement of fixed assets loan projects and loan plans must be based on the project plans and credit plans approved by the state, and the pre-decision evaluation shall be carried out according to the prescribed procedures and authorization. The choice of fixed assets loan projects must conform to the national industrial policy and financial policy, and be inclined to the basic industries, pillar industries and emerging industries with great competitiveness and development potential that are conducive to promoting the sustained, rapid and healthy development of the national economy and the all-round progress of various social undertakings; Strengthen the market concept, improve the investment benefit, and pay attention to cultivating the basic and key households of the Bank in combination with the business development direction of the Bank; It meets the requirements of capital operation of commercial banks and pays attention to the coordination and unification of capital safety, liquidity and efficiency, which not only ensures the timely recovery of loan principal and interest, but also expands the adjustment energy and influence of banks on the economy, taking into account the actual bearing capacity of banks.

Legal basis: Civil Code of People's Republic of China (PRC).

Article 667 A loan contract is a contract in which the borrower borrows money from the lender, repays the loan at maturity and pays interest.

Article 680 usury is prohibited and the loan interest rate shall not violate the relevant provisions of the state. If there is no agreement on the payment of interest in the loan contract, it shall be deemed that there is no interest. If the loan contract does not specify the payment method of interest, and the parties cannot reach a supplementary agreement, the interest shall be determined according to the local or the parties' trading methods, trading habits, market interest rates and other factors; Loans between natural persons are regarded as interest-free.