Legal analysis: the crime of loan fraud can only be implemented by natural persons, not by units. The main situations are: fabricating false reasons such as introducing funds and projects; Using false economic contracts; Using false documents; Using false property rights certificates as collateral or repeatedly guaranteeing beyond the value of collateral; Defrauding loans by other means. If the borrower defrauds the loan and constitutes a crime, he shall be investigated for criminal responsibility according to law. The unit cannot constitute the crime of loan fraud. For the loan fraud committed by the unit, it cannot be convicted and punished for the crime of loan fraud, nor can the directly responsible person in charge and other directly responsible personnel be investigated for criminal responsibility. In judicial practice, if a unit obviously uses the signing and performance of loan contracts to defraud banks or other financial institutions for the purpose of illegal possession, which meets the constitutive requirements of contract fraud as stipulated by law, it should be convicted and punished for contract fraud.

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 particularly 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 his property shall be confiscated: (1) 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.