Failure to pay off due debts means that the following conditions are met simultaneously:
 (1) The creditor debtor relationship is established according to law;
 (2) The debt performance period has expired;
 (3) The debtor has not fully paid off its debts.
 When applying for bankruptcy of the debtor, creditors must prove that they have creditor's rights against the debtor and that the debtor is unable to repay when due.
 If the debtor disagrees with the reason why the creditor applied for bankruptcy "cannot pay off the due debts", it shall explain whether the debts exist, whether they are due if they exist, and whether they have been repaid when they are due, and submit corresponding evidence.
 The court's review of the creditor's claim and the debtor's objection should focus on the probative force of the evidence of both parties. Several Provisions of the Supreme People's Court on Evidence in Civil Procedure Article 73 stipulates: "If both parties separately adduce opposite evidence for the same fact, but there is no sufficient basis to deny the other party's evidence, the people's court shall judge whether the evidence provided by one party is obviously stronger than the evidence provided by the other party in light of the case, and confirm the evidence with greater probative force. If it is difficult to determine the disputed facts due to the inability to judge the probative force of the evidence, the people's court shall make a decision according to the rules of the distribution of the burden of proof.
 [Legal Basis]
 Article 10 of the Enterprise Bankruptcy Law states that if a creditor applies for bankruptcy, the people's court shall notify the debtor within five days from the date of receiving the application.
 If the debtor has any objection to the application, it shall submit it to the people's court within seven days from the date of receiving the notice from the people's court. The people's court shall decide whether to accept or not within ten days from the date when the objection expires.
 Except for the circumstances specified in the preceding paragraph, the people's court shall decide whether to accept or not within 15 days from the date of receiving the bankruptcy application.
 If there are special circumstances that require an extension of the time limit for accepting a ruling as prescribed in the preceding two paragraphs, the time limit may be extended for 15 days with the approval of the people's court at the next higher level.