Because there is no income from outstanding loans, it does not involve corporate income tax. What taxpayers need to pay attention to is that an enterprise lends idle funds to another enterprise, stipulating that the enterprise will not charge interest, but the behavior of another enterprise providing other services or commodities at a price lower than the market price cannot be regarded as free.

If there is no interest on loans between enterprises, the tax authorities will explore ways for them to obtain other economic benefits. If an enterprise obtains the services or commodities of another enterprise at a price lower than the market price or even free of charge, the tax authorities can judge that the loan of the enterprise is paid according to this relationship, and then determine its taxable turnover. If it is really free, taxpayers have the obligation to prove the legitimacy of their reasons for borrowing for free.