According to the "Law of the People's Republic of China on Tax Collection and Management" (revised at the 21st meeting of the Standing Committee of the Ninth National People's Congress), taxpayers and withholding agents shall be in accordance with laws, administrative regulations or tax authorities in accordance with laws and administrative regulations. Payment or release of taxes within the period determined by the regulations.
If the taxpayer is unable to pay the tax due on time due to special difficulties, the tax may be deferred after approval by the provincial, autonomous region, or municipality's national tax bureau or local tax bureau, but the maximum period shall not exceed three months.
According to the "Rules for the Implementation of the Law of the People's Republic of China on the Administration of Tax Collection" (State Council Order  No. 362), if a taxpayer has one of the following circumstances, it belongs to the special difficulties referred to in Article 31 of the Tax Collection and Administration Law:
(1) due to force majeure, resulting in large losses to the taxpayer, and normal production and operation activities are greatly affected;
(2) The currency funds in the current period are insufficient to pay taxes after deducting the payable employees' wages and social insurance premiums.
The State Taxation Bureau and Local Taxation Bureau of the separately listed cities may review the taxpayer's deferred payment of taxes by referring to the approval authority of Article 31, paragraph 2, of the Tax Collection and Administration Law.
Those who meet the above circumstances may apply for deferred payment of taxes.