1. Wages and labor insurance premiums owed by bankrupt enterprises. First of all, we should protect the rights of employees in enterprises, and give priority to the payment of wages and labor insurance expenses owed by bankrupt enterprises to ensure the basic needs of employees before re-employment.
2. Bankrupt enterprises owe taxes. Tax revenue is the revenue of the national treasury, and the amount of tax revenue directly affects the country's fiscal revenue and is related to the country's interests. Therefore, the tax owed by bankrupt enterprises must also be paid off first.
3. Bankruptcy claim. Mainly refers to the money owed by bankrupt debt paying enterprises to citizens, legal persons or other organizations.
Legal basis: Article 3 of the Civil Law of People's Republic of China (PRC) defines the responsibilities of the company and its shareholders. The company is an enterprise legal person with independent legal person property and enjoys legal person property rights. The company is liable for its debts with all its property. Shareholders of a limited liability company shall be liable to the company to the extent of their subscribed capital contribution; Shareholders of a joint stock limited company shall be liable to the company to the extent of the shares subscribed by them.