The source of repayment refers to the source of the first amount used for repayment when repaying the loan. For example, if you first use salary income to repay the loan, then salary income will be your first source of repayment. If you are in business,

Use operating profits to repay the loan, then your first source of repayment is operating income.

Second source of repayment: The second source of repayment refers to the money obtained by the financier from handling the loan guarantee when the borrower is unable to repay the loan, that is, disposing of the collateral, pledged property or recourse against the guarantor.

Extended information: According to Article 6 of the Enterprise Income Tax Law, the income obtained by an enterprise from various sources in monetary and non-monetary forms shall be the total income.

Including: income from the sale of goods, income from the provision of labor services, income from the transfer of property, income from equity investments such as dividends and bonuses, interest income, rental income, royalty income, income from donations, and other income.

Article 7 stipulates that the following income in the total income is non-taxable income: fiscal appropriations, administrative fees collected in accordance with the law and included in financial management, government funds, and other non-taxable income stipulated by the State Council.

Article 26 stipulates that the following income of an enterprise is tax-free income: interest income from government bonds, dividends and bonus income between qualified resident enterprises, and non-resident enterprises that have established institutions and places in China from resident enterprises that are related to the institution.

, dividends and bonus income that are actually connected to the site, and income from qualified non-profit public welfare organizations.