Legal analysis: if it is temporarily unable to repay, it can generally be repaid by the debtor in installments. If it cannot be paid off permanently, it can only be paid off with the debtor's existing personal property. After the court hears and makes a judgment, the creditor will take away the debtor's personal property available for execution as much as possible. Those who have the ability to implement it and refuse to implement it shall bear criminal responsibility.

Legal basis: Article 313 of the Criminal Law of People's Republic of China (PRC) refuses to execute the judgment or ruling of the people's court, and if the circumstances are serious, he shall be sentenced to fixed-term imprisonment of not more than three years, criminal detention or fine; If the circumstances are especially serious, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years and shall also be fined.

If a unit commits the crime mentioned in the preceding paragraph, it shall be fined, and the directly responsible person in charge and other directly responsible personnel shall be punished in accordance with the provisions of the preceding paragraph.