Enterprises and individuals who owe taxes will be restricted by bank credit nationwide because of dishonesty.

According to the relevant laws and regulations, tax arrears refer to the unpaid taxes of taxpayers that exceed the time limit stipulated by tax laws and administrative regulations or exceed the tax payment period determined by tax authorities in accordance with tax laws and administrative regulations.

Tax arrears caused by subjective factors generally refer to illegal acts such as tax evasion, tax evasion and tax fraud, and such acts usually have false invoices. On the other hand, if it is a non-subjective factor, it refers to the operational mistakes in the work, or the program lag caused by the change of financial personnel.