1, apply for tax relief, which is applicable to natural disasters or deterioration of production and operation;

2. Apply for deferred tax payment;

3. Apply to the court for reorganization, reconciliation or bankruptcy liquidation;

4. Take liquidation and pre-tax deduction;

5. The tax authorities may take compulsory measures, such as seizing property, cars and other compensation.

The process of enterprise tax payment is:

1. Apply for tax registration with the competent tax authorities in the place of production and operation or where the tax obligation occurs within 30 days from the date of obtaining the business license;

2, the tax authorities to review the tax filing materials;

3. Withholding taxes according to law, and issuing a tax withholding registration certificate.

To sum up, the methods to deal with the inability to repay the company's tax arrears include: applying for tax reduction or exemption, delaying the payment of taxes, court reorganization, reconciliation or bankruptcy liquidation, and taking liquidation to offset taxes. In addition, the tax authorities may also take compulsory measures to compensate.

Legal basis:

People's Republic of China (PRC) tax collection management law

Article 40

Taxpayers and withholding agents engaged in production and business operations fail to pay or remit taxes within the prescribed time limit, and tax payment guarantors fail to pay the guaranteed taxes within the prescribed time limit. The tax authorities shall order them to pay within the prescribed time limit. If it fails to pay within the time limit, the tax authorities may take the following compulsory measures with the approval of the director of the tax bureau (sub-bureau) at or above the county level:

(1) Notify its bank or other financial institution in writing to withhold taxes from its deposits;

(2) To seal up, detain, auction or sell off commodities, goods or other property whose value is equivalent to the tax payable according to law, and use the proceeds from auction or sale to offset the tax.

When the tax authorities take compulsory measures, they shall also enforce the overdue fines unpaid by the taxpayers, withholding agents and tax payment guarantors listed in the preceding paragraph. Houses and articles necessary for individuals and their dependents to maintain their lives are not within the scope of compulsory enforcement measures.