Legal analysis: it is joint and several liability. Unless otherwise provided by law, the partners shall be jointly and severally liable for the debts of the partnership. When a partner repays the partnership debt in excess of the amount he should bear, he has the right to recover from other partners. All partners shall be jointly and severally liable for the losses of the partnership, and share the debts internally according to the proportion agreed in the agreement or the proportion of capital contribution. Can be borne in accordance with the agreed or actual surplus distribution ratio. However, the partners who are at fault for the losses caused by the partnership operation shall bear several joint liabilities according to the degree of their fault. Partners who only provide technical services and do not provide funds or objects shall also be jointly and severally liable for the losses of the partnership. To undertake the debt or investment proportion offset by technical services internally according to the agreement. If the agreement does not stipulate the proportion of debt or capital contribution, it may be borne according to the proportion of surplus distribution agreed by the partners or actually. If there is no remaining distribution ratio, it shall be borne according to the average contribution ratio of other partners. In case of losses in the operation of the partnership, if the partners fail to share the debts of the partnership as agreed or reasonably when withdrawing from the partnership, the withdrawing partner shall be liable for the debts of the original partnership; If the quitter has shared the debts of the partnership, he shall still be jointly and severally liable for all the debts during his participation in the partnership. Partners shall be jointly and severally liable for the partnership. Partners shall bear unlimited liability for the debts of the partnership enterprise with their personal property according to the proportion of capital contribution or partnership agreement.
Legal basis: People's Republic of China (PRC) Partnership Enterprise Law.
Article 57 If one or more partners cause partnership debts intentionally or through gross negligence in their practice activities, they shall bear unlimited liability or unlimited joint liability. Other co-owners shall bear the partnership debts and other debts of the partnership enterprise not caused by intentional or gross negligence in their practice activities to the extent of their share of property in the partnership enterprise, and all partners shall bear unlimited joint liability.
Article 58 After the partnership debts caused by intentional or gross negligence of a partner in his practice activities are borne by the partnership property, the partner shall be liable for the losses caused by the partnership in accordance with the partnership agreement.
Article 59 A special general partnership enterprise shall set up a practice risk fund to handle occupational insurance. The practice risk fund is used to pay the debts arising from the partners' practice activities. The practice risk fund shall be managed separately. Specific management measures shall be formulated by the State Council.