Tax arrears affect all aspects of enterprises. Taxpayers can't pay the tax arrears due to financial difficulties, and the tax arrears will be recovered indefinitely, which will have the following adverse effects: 1) A late payment fee of 0.5% of the tax arrears will be added on a daily basis from the date of late payment, 2) The tax authorities will issue a notice of tax payment within a time limit, and the longest period for ordering to pay or remit the tax will not exceed 15, and 3) The tax authorities can take the following measures. 1. Notify its banks or other financial institutions in writing to withhold taxes from its deposits; 2. Seizure, sealing up, auction or sale of commodities, goods or other property whose value is equivalent to the tax payable according to law, and the proceeds from auction or sale shall be used to offset the tax; 4) The tax authorities may collect their invoices or stop sales. 5) The tax authorities will regularly announce the tax arrears in tax payment places or news media such as radio, television, newspapers, periodicals and the Internet. 6) An enterprise that owes more than 50,000 yuan in taxes shall report to the tax authorities before disposing of its real estate or large assets. 7) The tax credit rating will be affected to varying degrees. 1. If a taxpayer who owes more than 50,000 yuan in taxes fails to report to the tax authorities before disposing of his real estate or large assets, 1 1 point will be deducted. 2. Tax arrears will be deducted by 5 points at a time. 3. Deduct 1 1 point for tax arrears above 50,000 yuan (inclusive), and deduct 3 points for tax arrears below 50,000 yuan. 8) Failure to submit tax returns on time and canceling them will have a credit impact.

Tax arrears refer to taxes that taxpayers, withholding agents and tax payment guarantors fail to pay beyond the time limit stipulated by tax laws and administrative regulations or beyond the time limit set by tax authorities in accordance with tax laws and administrative regulations.