Foreign Commercial Loan

Four stated-owned commercial banks, as the main body of Chinese financial system, their amount of deposit and loan occupy 90% of all foreign organizations.

形势的严峻不用多言。 工、农、中、建这四家商业银行是我国金融体系的主体，其存款和贷款均占全部金融机构存款、贷款的90％以上。

Handling the legal matters in terms of commercial notes, foreign exchange, letter of credit, loan guarantee, insurance remedy claim, trust, etc.

办理商业票据、外汇、信用证、信贷担保、保险索赔、信托等法律事务。

I. Consolidated industrial and commercial tax is levied at a 5 percent rate on interest incomes from foreign-exchange loan business by calculating the balance after subtracting interest expenditure.

外汇贷款业务的利息收入，按减去利息支出后的差额计算征收工商统一税，税率为5%。