Your question is really roundabout. I guess many people don't understand. First of all, there is a false transaction between B and C. The bank is equivalent to paying the loan obtained by B to C. That is to say, B wants to buy things from C, so it is equivalent to B paying the payment to C, and then C transfers the money to A after receiving the payment. That's right. If this means that B must obtain the purchase invoice of C first, because there is a false transaction, it must have a equipped invoice, otherwise it cannot be called a transaction, so B should be treated as a normal purchase. Then C pays to Company A, which depends on your negotiation. If Company A borrows money from Company C in the name of loan, it must draw up a loan contract. After that, the follow-up work is that both parties have to deal with the accounts, that is, A has to deal with the repayment, and C has to deal with the repayment received from Company A. This requires the financial departments of both parties to communicate with each other and then return it privately. If C doesn't want to handle it in the name of a loan, it can only be that A wants to make a trade transaction with C, just like B. Since the transaction involves the issue of tax payment, you should take this into account when taking these procedures.