1, debts arising from daily operations;
2. Bank loans;
3 wages, insurance and taxes that should be paid to bankrupt employees according to law.
Corporate bond is a simple combination of the concepts of debt and company in civil law. Refers to the creditor-debtor relationship between a company and a specific person, including company loans, accounts payable and unpaid purchased parts. Corporate debt includes the creditor-debtor relationship between a company and a specific person. Its assignment is restricted by contract law. The repayment methods and terms are different, and there are various forms. We should fully understand the influence of debt capital on the company. Just like "water can carry a boat, but it can also overturn it", debt can help and promote the development of the company. At the same time, it may also bring side effects and negative effects. If the debt ratio is too high, the company's capital cost and interest expense are also high. Managing debt capital also requires considerable energy. Dealing with the trivial matters of debt raising and debt repayment will make managers exhausted. If it is not handled properly or operated properly, it will also lose the reputation and interests of the company. If the company issues promissory notes, the creditors go to the bank to discount them. When the company's existing bank funds are insufficient to cash in, the funds needed for other aspects of the company's production and operation will be affected. In short, excessive debt will cause risks or difficulties to enterprises at any time. Excessive debt may also lead to the company being "swallowed up" by creditors.
In order to solve the above problems, the system of denying corporate personality can be adopted. Disregard of corporate personality refers to a legal measure established to prevent the abuse of corporate independent personality, protect the interests of corporate creditors and social public interests, deny the independent personality and limited liability of the company and its shareholders based on specific facts in a specific legal relationship, and order the shareholders of the company (including natural person shareholders and corporate shareholders) to bear direct responsibility for corporate creditors or public interests, with the aim of achieving justice. The system of corporate personality denial is a useful supplement and perfection to the independent corporate personality system, and the isomorphism of the two constitutes two aspects of the dialectical unity of the corporate system. Denial of corporate personality is actually a kind of disclosure and confirmation of legal person status that has lost its independent personality, rather than a direct denial of sound corporate personality. Therefore, this legal principle embodies a spirit of combining efficiency and fairness, that is, the law adheres to the general principles of corporate personality independence and shareholders' limited liability, so as to ensure that shareholders are not personally liable for corporate debts and make full use of all the advantages of corporate independence, but will never tolerate shareholders abusing corporate independence and shareholders' limited liability to seek illegal or illegitimate interests, resulting in the loss of corporate creditors' interests and social public interests.