Legal basis: refusal to perform the legally effective judgments and rulings of the people's courts as stipulated in Article 188 of the Supreme People's Court's Interpretation on the Application of the Civil Procedure Law of People's Republic of China (PRC) and Item 6 of Paragraph 1 of Article 111 of the Civil Procedure Law, including: (1) hiding, transferring, selling, destroying or transferring property for free, buying and selling property at an obviously unreasonable price, giving up due creditor's rights, and. (2) Hiding, transferring, destroying or disposing of the property that has provided a guarantee to the people's court without the permission of the people's court; (3) Violating the people's court's order to restrict high consumption; (4) Having the ability to perform, refusing to perform the obligations specified in the effective legal documents in accordance with the enforcement notice of the people's court; (five) the individual who has the obligation to assist in execution refuses to assist in execution after receiving the notice of assistance from the people's court.