Wages owed to employees of bankrupted enterprises and Labor Insurance. Employees' rights should be protected firstly, their owed wages and Labor Insurance fees should be paid in priority to support their basic living needs before re-employment.
Taxes owed by bankrupted companies. Taxation belongs to state treasury and can directly affect state revenue. It is related to the national interest. Therefore, taxes owed by the bankrupted enterprises should also be the priority of repayment.
Bankruptcy claims. This mainly refers the debts owed to citizens, legal persons or other organizations by bankrupted enterprises. The creditors must be repayed in accordance with the liquidation order. Creditors with more priority should be repayed earlier and so on. This process continues until the debtor's property settlement completed. The individual creditors are equal if they are in the same liquidation order. If the debtor's remaining property cannot meet the requirements of creditors in same liquidation order, then it must be devided and repayed to them by the proportion of their claims.
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