Enterprises should pay tax in time after the declaration, but the deposit is less, you can apply for a delay in tax. Less deposit to what extent the delay can be used to pay the bank deposit is not sufficient to pay the current wages, or pay wages not enough to pay taxes.
Note: the use of bank deposits does not include enterprises can not pay the provident fund deposits, the state designated use of the deposit, the special deposit.
Enterprises may be due to various reasons not to pay taxes, but it should be timely tax returns. No declaration of the tax payable is the so-called zero declaration, just go a simple procedure. But if not handled, the tax authorities may impose a fine of 2000 yuan each.