Legal analysis: According to the relevant laws and regulations of our country, enterprises can negotiate with the tax bureau in case of tax arrears, and can apply for tax relief, extension or bankruptcy in case of natural disasters and deterioration of production and operation.

Legal basis:

Law of the People's Republic of China on Administration of Tax Collection Article 63 A taxpayer who forges, alters, conceals or destroys account books and vouchers without authorization, or overstays expenditure or omits income in account books, or refuses to declare or makes false tax returns after being notified by the tax authorities, or fails to pay or underpays the tax payable, is tax evasion. If a taxpayer evades taxes, the tax authorities shall recover the taxes and late fees that he fails to pay or underpays, and impose a fine of not less than 50% but not more than five times the taxes that he fails to pay or underpays; If a crime is constituted, criminal responsibility shall be investigated according to law. If the withholding agent fails to pay or underpays the tax withheld or collected by the means listed in the preceding paragraph, the tax authorities shall recover the tax withheld or underpaid and the overdue fine, and impose a fine of not less than 50% but not more than five times the tax unpaid or underpaid; If a crime is constituted, criminal responsibility shall be investigated according to law.

Article 187 of the Company Law of the People's Republic of China * * * If the liquidation group finds that the company's assets are insufficient to pay off debts after clearing the company's assets, compiling the balance sheet and list of assets, it shall apply to the people's court for bankruptcy according to law. After the company is declared bankrupt by the people's court, the liquidation group shall hand over the liquidation affairs to the people's court.