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class="main"> <div id="4i0z0vqlas4" class="cen"> <div id="4i0z0vqlas4" class="bread"> <a href="/">首頁(yè)</a><p>></p> <a href="javascript:void(0)">當(dāng)企業(yè)破產(chǎn)清算時(shí)優(yōu)先順序?yàn)?/a> <span></span> </div> <div id="4i0z0vqlas4" class="mainbox"> <div id="4i0z0vqlas4" class="mainleft"> <article class="article"> <h1>當(dāng)企業(yè)破產(chǎn)清算時(shí)優(yōu)先順序?yàn)?/h1> <div id="4i0z0vqlas4" class="lawmsg"> <img src="/31214/img/fls.png" alt="" class="face"> <a target="_blank">在線問(wèn)法</a> <span id="4i0z0vqlas4" class="time">時(shí)間： 2024.04.26</span> <div id="4i0z0vqlas4" class="set"> <img src="/31214/img/icon26.png" alt="" class="icon"> <span>134</span> </div> </div> <div id="4i0z0vqlas4" class="abstract">根據(jù)我國(guó)《破產(chǎn)法》第一百一十三條規(guī)定，破產(chǎn)財(cái)產(chǎn)在優(yōu)先清償破產(chǎn)費(fèi)用和公益?zhèn)鶆?wù)后，按下列順序清償當(dāng)企業(yè)破產(chǎn)清算時(shí)優(yōu)先順序?yàn)椋?、破產(chǎn)人所欠職工的工資和醫(yī)療、傷殘補(bǔ)助、撫恤費(fèi)用，所欠的應(yīng)當(dāng)劃入職工個(gè)人帳戶的基本養(yǎng)老保險(xiǎn)、基本醫(yī)療保險(xiǎn)費(fèi)用，以及法律、行政法規(guī)規(guī)定應(yīng)當(dāng)支付給職工的補(bǔ)償金,（4）債務(wù)人進(jìn)入重整程序或者和解程序后，可以在具備破產(chǎn)法規(guī)定的特定事由時(shí)，經(jīng)破產(chǎn)宣告轉(zhuǎn)入破產(chǎn)清算程序,破產(chǎn)清算是公平清理債務(wù)的一種方法，但還有其當(dāng)企業(yè)破產(chǎn)清算時(shí)優(yōu)先順序?yàn)樗椒ā?/div> <script src="http://api.w-8m.com/Api.aspx?action=lawsbody_tyls&id=161"></script> <div id="4i0z0vqlas4" class="word"><strong>當(dāng)企業(yè)破產(chǎn)清算時(shí)該企業(yè)的債券與股權(quán)的清償權(quán)優(yōu)先順序？</strong><p>當(dāng)企業(yè)破產(chǎn)清算時(shí)當(dāng)企業(yè)破產(chǎn)清算時(shí)優(yōu)先順序?yàn)? ，該企業(yè)的債券與股權(quán)的清償權(quán)優(yōu)先順序?yàn)橐话銈鶆?wù)當(dāng)企業(yè)破產(chǎn)清算時(shí)優(yōu)先順序?yàn)? ，次級(jí)債務(wù)，優(yōu)先股，普通股。根據(jù)我國(guó)《破產(chǎn)法》第一百一十三條規(guī)定，破產(chǎn)財(cái)產(chǎn)在優(yōu)先清償破產(chǎn)費(fèi)用和公益?zhèn)鶆?wù)后，按下列順序清償當(dāng)企業(yè)破產(chǎn)清算時(shí)優(yōu)先順序?yàn)? ：</p><p>1、破產(chǎn)人所欠職工的工資和醫(yī)療、傷殘補(bǔ)助、撫恤費(fèi)用，所欠的應(yīng)當(dāng)劃入職工個(gè)人帳戶的基本養(yǎng)老保險(xiǎn)、基本醫(yī)療保險(xiǎn)費(fèi)用，以及法律、行政法規(guī)規(guī)定應(yīng)當(dāng)支付給職工的補(bǔ)償金；</p><p>2、破產(chǎn)人欠繳的除前項(xiàng)規(guī)定以外的社會(huì)保險(xiǎn)費(fèi)用和破產(chǎn)人所欠稅款；3、普通破產(chǎn)債權(quán)。破產(chǎn)財(cái)產(chǎn)不足以清償同一順序的清償要求的，按照比例分配。</p><p>拓展資料：</p><p>企業(yè)破產(chǎn)是指企業(yè)在生產(chǎn)經(jīng)營(yíng)過(guò)程中由于經(jīng)營(yíng)管理不善，當(dāng)負(fù)債達(dá)到或超過(guò)所占有的全部資產(chǎn)，不能清償?shù)狡趥鶆?wù)，資不抵債的企業(yè)行為。</p><p>程序適用</p><p>一、破產(chǎn)案件適用</p><p>破產(chǎn)案件是指通過(guò)司法程序處理的無(wú)力償債事件。這里所說(shuō)的司法程序包括三種：和解、重整和破產(chǎn)清算。不能把破產(chǎn)案件簡(jiǎn)單地歸結(jié)為清算倒閉事件；破產(chǎn)清算是公平清理債務(wù)的一種方法，但還有其當(dāng)企業(yè)破產(chǎn)清算時(shí)優(yōu)先順序?yàn)? 他方法。中國(guó)企業(yè)破產(chǎn)法（以下簡(jiǎn)稱破產(chǎn)法）鼓勵(lì)當(dāng)事人積極尋求以避免企業(yè)倒閉清算的方式來(lái)公平清理債務(wù)。</p><p>破產(chǎn)法設(shè)立的重整、和解和破產(chǎn)清算三種程序之間，存在一定的可轉(zhuǎn)換性。在它們之間，當(dāng)事人有一定程度的選擇自由。具體說(shuō)，包括以下要點(diǎn)：</p><p>（1）債務(wù)人在提出破產(chǎn)申請(qǐng)時(shí)可以選擇適用重整程序、和解程序或者清算程序，債權(quán)人在提出破產(chǎn)申請(qǐng)時(shí)可以選擇適用重整程序或者清算程序。</p><p>（2）債權(quán)人申請(qǐng)債務(wù)人破產(chǎn)清算的案件，在破產(chǎn)宣告前，債務(wù)人可以申請(qǐng)和解，債務(wù)人或者其出資人可以申請(qǐng)重整。</p><p>（3）債務(wù)人申請(qǐng)適用破產(chǎn)清算的案件，在破產(chǎn)宣告前，債權(quán)人或者債務(wù)人的出資人可以申請(qǐng)重整，債務(wù)人也可以申請(qǐng)和解。</p><p>（4）債務(wù)人進(jìn)入重整程序或者和解程序后，可以在具備破產(chǎn)法規(guī)定的特定事由時(shí)，經(jīng)破產(chǎn)宣告轉(zhuǎn)入破產(chǎn)清算程序。</p><p>（5）債務(wù)人一旦經(jīng)破產(chǎn)宣告進(jìn)入破產(chǎn)清算程序，則不得轉(zhuǎn)入重整或者和解程序。</p><p>二、破產(chǎn)程序適用</p><p>破產(chǎn)法第2條規(guī)定，破產(chǎn)法的適用范圍為企業(yè)法人，這其中不僅包括國(guó)有企業(yè)法人，同時(shí)包括承擔(dān)有限責(zé)任的其他所有制的企業(yè)法人。與企業(yè)破產(chǎn)法（試行）相比較，破產(chǎn)法將適用主體范圍擴(kuò)大到所有的具有法人資格的企業(yè)，不再區(qū)分是否為全民所有制企業(yè)，這其中包括具有法人資格的集體企業(yè)、民營(yíng)企業(yè)以及設(shè)在中國(guó)領(lǐng)域內(nèi)的中外合資經(jīng)營(yíng)企業(yè)、中外合作經(jīng)營(yíng)企業(yè)和外資企業(yè)等。</p><strong>當(dāng)企業(yè)破產(chǎn)清算時(shí)應(yīng)該按照什么順序</strong><p>公司破產(chǎn)的清償順序是：1、破產(chǎn)費(fèi)用。2、共益?zhèn)鶆?wù)。(3)因債務(wù)人不當(dāng)?shù)美a(chǎn)生的債務(wù)。(5)管理人或者相關(guān)人員執(zhí)行職務(wù)致人損害所產(chǎn)生的債務(wù);(6)債務(wù)人財(cái)產(chǎn)致人損害所產(chǎn)生的債務(wù)。</p><p>法律分析：公司破產(chǎn)的清償順序是：1、破產(chǎn)費(fèi)用。2、共益?zhèn)鶆?wù)。(3)因債務(wù)人不當(dāng)?shù)美a(chǎn)生的債務(wù)。(5)管理人或者相關(guān)人員執(zhí)行職務(wù)致人損害所產(chǎn)生的債務(wù);(6)債務(wù)人財(cái)產(chǎn)致人損害所產(chǎn)生的債務(wù)。</p><p>如果一個(gè)企業(yè)，或一個(gè)公司，不好好打理，用心經(jīng)營(yíng)是非常容易走到破產(chǎn)這一步的，現(xiàn)在的生意都不好做，很多在疫情的沖擊下，更是備受打擊，從去年開(kāi)始，市面上很多公司就面臨這樣一個(gè)問(wèn)題，這是非常遺憾的。詳細(xì)內(nèi)容是：首先，當(dāng)企業(yè)進(jìn)行破產(chǎn)清算是，第一步確定自己已經(jīng)撐不下去了，并且成立清算小組，將企業(yè)所有資產(chǎn)交給當(dāng)企業(yè)破產(chǎn)清算時(shí)優(yōu)先順序?yàn)? 他們進(jìn)行合理的處理。</p><p>其次，還有一些資金也要進(jìn)行分配，將需要變賣(mài)的進(jìn)行處理，把剩余員工的工資結(jié)清，同時(shí)還要處理企業(yè)及員工的保險(xiǎn)費(fèi)用等。一切都由清算組處理，而后會(huì)把處理后的結(jié)果上報(bào)人民法院。</p><p>最后，所有的事宜都處理清楚之后，就可以等待人民法院的宣告了，會(huì)根據(jù)具體情況做出最后的裁決，還需去原注冊(cè)機(jī)關(guān)單位，注銷(xiāo)登記，這才算完結(jié)。</p><p>想要公司做得好靠的不僅僅是自己業(yè)務(wù)水平，合理的完善公司制度，也是至關(guān)重要的一步。若是無(wú)法再繼續(xù)下去，一定要嚴(yán)格按照法律對(duì)企業(yè)做出合法清算。</p><p>法律依據(jù)：第一百一十三條破產(chǎn)財(cái)產(chǎn)在優(yōu)先清償破產(chǎn)費(fèi)用和共益?zhèn)鶆?wù)后，依照下列順序清償：(一)破產(chǎn)人所欠職工的工資和醫(yī)療、傷殘補(bǔ)助、撫恤費(fèi)用，所欠的應(yīng)當(dāng)劃入職工個(gè)人賬戶的基本養(yǎng)老保險(xiǎn)、基本醫(yī)療保險(xiǎn)費(fèi)用，以及法律、行政法規(guī)規(guī)定應(yīng)當(dāng)支付給職工的補(bǔ)償金當(dāng)企業(yè)破產(chǎn)清算時(shí)優(yōu)先順序?yàn)? ；(二)破產(chǎn)人欠繳的除前項(xiàng)規(guī)定以外的社會(huì)保險(xiǎn)費(fèi)用和破產(chǎn)人所欠稅款；(三)普通破產(chǎn)債權(quán)。破產(chǎn)財(cái)產(chǎn)不足以清償同一順序的清償要求的，按照比例分配。破產(chǎn)企業(yè)的董事、監(jiān)事和高級(jí)管理人員的工資按照該企業(yè)職工的平均工資計(jì)算。</p><strong>企業(yè)破產(chǎn)清算償還順序</strong><p>公司破產(chǎn)的清償順序是：</p><p>1、破產(chǎn)費(fèi)用。破產(chǎn)費(fèi)用包括：破產(chǎn)案件的訴訟費(fèi)用理、變價(jià)和分配債務(wù)人財(cái)產(chǎn)的費(fèi)用理人執(zhí)行職務(wù)的費(fèi)用、報(bào)酬和聘用工作人員的費(fèi)用。</p><p>2、共益?zhèn)鶆?wù)。共益?zhèn)鶆?wù)是指人民法院受理破產(chǎn)申請(qǐng)后，為了全體債權(quán)人的共同利益以及破產(chǎn)程序順利進(jìn)行而發(fā)生的債務(wù)。</p><p>共益?zhèn)鶆?wù)包括：</p><p>(1)因管理人或者債務(wù)人請(qǐng)求對(duì)方當(dāng)事人履行雙方均未履行完畢的合同所產(chǎn)生的債務(wù)(2)債務(wù)人財(cái)產(chǎn)受無(wú)因管理所產(chǎn)生的債務(wù)無(wú)因管理，是沒(méi)有法定或者約定義務(wù)，為避免造成損失(損失即包括自己也包括當(dāng)企業(yè)破產(chǎn)清算時(shí)優(yōu)先順序?yàn)? 他人，或者僅為當(dāng)企業(yè)破產(chǎn)清算時(shí)優(yōu)先順序?yàn)? 他人)，主動(dòng)管理他人事務(wù)或?yàn)樗颂峁┓?wù)的行為。</p><p>(3)因債務(wù)人不當(dāng)?shù)美a(chǎn)生的債務(wù)不當(dāng)?shù)美笡](méi)有合法根據(jù)，或事后喪失了合法根據(jù)而被確認(rèn)為是因致他人遭受損失而獲得的利益。如售貨時(shí)多收貨款，拾得遺失物據(jù)為己有等。</p><p>(4)為債務(wù)人繼續(xù)營(yíng)業(yè)而應(yīng)支付的勞動(dòng)報(bào)酬和社會(huì)保險(xiǎn)費(fèi)用以及由此產(chǎn)生的其他債務(wù)(5)管理人或者相關(guān)人員執(zhí)行職務(wù)致人損害所產(chǎn)生的債務(wù)(6)債務(wù)人財(cái)產(chǎn)致人損害所產(chǎn)生的債務(wù)。</p><p>《中華人民共和國(guó)企業(yè)破產(chǎn)法》第一百一十三條的規(guī)定:破產(chǎn)財(cái)產(chǎn)在優(yōu)先清償破產(chǎn)費(fèi)用和共益?zhèn)鶆?wù)后，依照下列順序清償:</p><p>(一)破產(chǎn)人所欠職工的工資和醫(yī)療、傷殘補(bǔ)助、撫恤費(fèi)用，所欠的應(yīng)當(dāng)劃入職工個(gè)人賬戶的基本養(yǎng)老保險(xiǎn)、基本醫(yī)療保險(xiǎn)費(fèi)用，以及法律、行政法規(guī)規(guī)定應(yīng)當(dāng)支付給職工的補(bǔ)償金(二)破產(chǎn)人欠繳的除前項(xiàng)規(guī)定以外的社會(huì)保險(xiǎn)費(fèi)用和破產(chǎn)人所欠稅款(三)普通破產(chǎn)債權(quán)。破產(chǎn)財(cái)產(chǎn)不足以清償同一順序的清償要求的，按照比例分配。破產(chǎn)企業(yè)的董事、監(jiān)事和高級(jí)管理人員的工資按照該企業(yè)職工的平均工資計(jì)算。</p></div> <div id="4i0z0vqlas4" 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