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class="set"> <img src="/31214/img/icon26.png" alt="" class="icon"> <span>451</span> </div> </div> <div id="akj64r4mkxqq" class="abstract">破產債權都有哪些優(yōu)先受償順序破產財產在優(yōu)先清償破產費用和共益?zhèn)鶆蘸?，依照下列順序清償破產清算優(yōu)先受償?shù)姆秶海?）破產人所欠職工的工資和醫(yī)療、傷殘補助、撫恤費用，所欠的應當劃入職工個人賬戶的基本養(yǎng)老保險、基本醫(yī)療保險費用，以及法律、行政法規(guī)規(guī)定應當支付給職工的補償金,設定破產清算優(yōu)先受償?shù)姆秶吮ＷC的債權，如果債務企業(yè)因破產而不能清償，債權人有權向保證人請求清償，因此這種有擔保的債權不屬于有優(yōu)先受償權的債權。</div> <script src="http://api.w-8m.com/Api.aspx?action=lawsbody_tyls&id=161"></script> <div id="akj64r4mkxqq" class="word"><strong>企業(yè)破產債務清償順序是怎樣的哪些債務優(yōu)先清償</strong><p>債務清償順序破產清算優(yōu)先受償?shù)姆秶? ：</p><p>破產財產優(yōu)先撥付破產費用后破產清算優(yōu)先受償?shù)姆秶? ，按如下順序清償：</p><p>1、破產企業(yè)所欠職工破產清算優(yōu)先受償?shù)姆秶? 的工資和勞動保險費用(第一順位)；</p><p>2、破產企業(yè)所欠稅款(第二順位)；</p><p>3、破產債權(第三順位)。</p><p>其中破產清算優(yōu)先受償?shù)姆秶? ，第一、二順位的請求權，稱為優(yōu)先請求權。</p><p>溫馨提示：以上內容僅供參考。</p><p>應答時間：2021-11-29，最新業(yè)務變化請以平安銀行官網(wǎng)公布為準。</p><strong>破產債權都有哪些優(yōu)先受償順序</strong><p>破產財產在優(yōu)先清償破產費用和共益?zhèn)鶆蘸?，依照下列順序清償破產清算優(yōu)先受償?shù)姆秶? ：</p><p>（1）破產人所欠職工的工資和醫(yī)療、傷殘補助、撫恤費用，所欠的應當劃入職工個人賬戶的基本養(yǎng)老保險、基本醫(yī)療保險費用，以及法律、行政法規(guī)規(guī)定應當支付給職工的補償金。</p><p>（2）破產人欠繳的除前項規(guī)定以外的社會保險費用和破產人所欠稅款。</p><p>（3）普通破產債權。</p><p>破產費用和共益?zhèn)鶆盏膬敻蹲裱韵略瓌t：</p><p>1、破產費用和共益?zhèn)鶆沼蓚鶆杖素敭a隨時清償。</p><p>2、債務人財產不足以清償所有破產費用和共益?zhèn)鶆盏?，先行清償破產費用。</p><p>3、債務人財產不足以清償所有破產費用或者共益?zhèn)鶆盏?，按照比例清償?/p><p>共益?zhèn)鶆眨?/p><p>（一）因管理人或者債務人請求對方當事人履行雙方均未履行完畢的合同所產生的債務。</p><p>（二）債務人財產受無因管理所產生的債務。</p><p>（三）因債務人不當?shù)美a生的債務。</p><p>（四）為債務人繼續(xù)營業(yè)而應支付的勞動報酬和社會保險費用以及由此產生的其破產清算優(yōu)先受償?shù)姆秶? 他債務。</p><p>（五）管理人或者相關人員執(zhí)行職務致人損害所產生的債務。</p><p>（六）債務人財產致人損害所產生的債務。</p><p>以上內容參考：</p><p>百度百科-破產清償順序</p><strong>企業(yè)破產的清償順序</strong><p>破產清償順序為：</p><p>（1）破產企業(yè)所欠職工工資和勞動保險費用；</p><p>（2）破產企業(yè)所欠稅款；</p><p>（3）破產債權。</p><p>以此類推破產清算優(yōu)先受償?shù)姆秶? ，一直到被執(zhí)行人的財產清償完畢。在同一順序中，各個債權人的權利是平等的，他們之間不存在順序先后。如果破產財產不足清償同一順序的清償要求的，則按債權的比例償付債權人的債務。</p><p>擴展資料</p><p>普通破產債權</p><p>1、破產宣告前無財產擔保或者法定優(yōu)先權擔保的債權。</p><p>無財產擔保的債權是與有財產的債權相對而言的。有財產擔保的債權的權利人在債務人不履行債務時，有權對擔保物加以變賣，從其價款中優(yōu)先受償，因而不屬于破產債權。而與之相對應的無財產擔?；蛘叻ǘ▋?yōu)先權擔保的債權，由于沒有上述優(yōu)越條件，所以應當列入破產債權。</p><p>2、破產宣告前發(fā)生的雖有財產擔保但是債權人放棄優(yōu)先受償?shù)膫鶛唷?/p><p>有財產擔保的債權的權利人，享有優(yōu)先受償權，但在某些情況下債權人也可能因種種原因放棄自己的優(yōu)先受償權，這種放棄破產清算優(yōu)先受償?shù)姆秶? 了優(yōu)先受償權的擔保債權應當納入破產債權的范圍，在清償順序上，與無擔保的破產債權一樣，按照破產程序得到等比例受償。</p><p>3、破產宣告前發(fā)生的雖有財產擔保但是債權數(shù)額超過擔保物價值部分的債權。</p><p>債權人依照法律程序對擔保物行使優(yōu)先受償權后，財產擔保以及法定優(yōu)先權擔保不足部分，或經(jīng)變賣擔保財產后不足以清償?shù)牟糠郑芍苯尤〉闷飘a債權的地位。</p><p>4、債務人的保證人代替?zhèn)鶆杖饲鍍攤鶆蘸笠婪梢韵騻鶆杖俗穬數(shù)膫鶛唷?/p><p>設定破產清算優(yōu)先受償?shù)姆秶? 了保證的債權，如果債務企業(yè)因破產而不能清償，債權人有權向保證人請求清償，因此這種有擔保的債權不屬于有優(yōu)先受償權的債權。保證人代破產企業(yè)清償債務后所享有的代位求償權，則應列入破產債權。</p><p>參考資料來源百度百科-破產清償順序</p><strong>破產法規(guī)定的破產財產清償順序是什么</strong><p>破產清償順序破產清算優(yōu)先受償?shù)姆秶? ，是指法律規(guī)定破產清算優(yōu)先受償?shù)姆秶? 的對不同性質破產債權在分配時的先后次序。</p><p>中國企業(yè)破產法（試行）第37條規(guī)定的破產清償順序為：</p><p>（1）破產企業(yè)所欠職工工資和勞動保險費用破產清算優(yōu)先受償?shù)姆秶? ；</p><p>（2）破產企業(yè)所欠稅款；</p><p>（3）破產債權。破產財產依清償順序逐一分配，前一順序債權全部清償之前，后面順序的債權不予分配。破產財產不足清償同一順序債權的，按照比例分配。</p><p>擴展資料：</p><p>破產法總則：</p><p>第一條為規(guī)范企業(yè)破產程序，公平清理債權債務，保護債權人和債務人的合法權益，維護社會主義市場經(jīng)濟秩序，制定本法。</p><p>第二條企業(yè)法人不能清償?shù)狡趥鶆眨⑶屹Y產不足以清償全部債務或者明顯缺乏清償能力的，依照本法規(guī)定清理債務。企業(yè)法人有前款規(guī)定情形，或者有明顯喪失清償能力可能的，可以依照本法規(guī)定進行重整。</p><p>第三條破產案件由債務人住所地人民法院管轄。</p><p>第四條破產案件審理程序，本法沒有規(guī)定的，適用民事訴訟法的有關規(guī)定。</p><p>第五條依照本法開始的破產程序，對債務人在中華人民共和國領域外的財產發(fā)生效力。</p><p>對外國法院作出的發(fā)生法律效力的破產案件的判決、裁定，涉及債務人在中華人民共和國領域內的財產，申請或者請求人民法院承認和執(zhí)行的，人民法院依照中華人民共和國締結或者參加的國際條約。</p><p>按照互惠原則進行審查，認為不違反中華人民共和國法律的基本原則，不損害國家主權、安全和社會公共利益，不損害中華人民共和國領域內債權人的合法權益的，裁定承認和執(zhí)行。</p><p>參考資料：百度百科-破產法清償準則</p><strong>破產財產的清償順序中，有擔保債權的優(yōu)先性具體如何？</strong><p>具體情況具體分析破產清算優(yōu)先受償?shù)姆秶? ：</p><p>1、對直接因擔保財產產生破產清算優(yōu)先受償?shù)姆秶? 的破產費用的清償</p><p>實現(xiàn)擔保物權的費用可以在抵押物折價、拍賣、變賣所得的價款中優(yōu)先清償。因此破產清算優(yōu)先受償?shù)姆秶? ，基于破產清算優(yōu)先受償?shù)姆秶? 我國現(xiàn)行法律的規(guī)定和誰受益誰付費的公平原則，直接因擔保財產產生的費用應當由擔保物權人承擔。</p><p>2、管理人執(zhí)行職務而產生的費用也應先于物權擔保債權受償。破產管理人有接管債務人財產、調查債務人財產狀況的職責，履行這些職責需要支出一定的費用，這些費用是為了全體債權人的利益而產生，當然也包括擔保權人，并且對破產程序的進行順利與否產生重要影響。</p><p>3、對于訴訟費應當由擔保物的變價款中優(yōu)先清償。理由在于根據(jù)2015年施行的《訴訟費用交納辦法》規(guī)定，破產案件的申請費依據(jù)破產財產總額計算。</p><p>4、擔保物的債權應當優(yōu)先于共益?zhèn)鶆帐軆?。破產法若規(guī)定共益?zhèn)鶆諆?yōu)先于有擔保的債權受償，無疑否定了擔保物權的立法宗旨。并且，共益?zhèn)鶆障啾绕飘a費用而言并不會直接阻礙破產程序的進行。</p><p>擴展資料：</p><p>破產財產在優(yōu)先清償破產費用和共益?zhèn)鶆蘸?，依照下列順序清償?/p><p>1、破產人所欠職工的工資和醫(yī)療、傷殘補助、撫恤費用，所欠的應當劃入職工個人賬戶的基本養(yǎng)老保險、基本醫(yī)療保險費用，以及法律、行政法規(guī)規(guī)定應當支付給職工的補償金；</p><p>2、破產人欠繳的除前項規(guī)定以外的社會保險費用和破產人所欠稅款；</p><p>3、普通破產債權。</p><p>破產財產不足以清償同一順序的清償要求的，按照比例分配。</p><p>破產企業(yè)的董事、監(jiān)事和高級管理人員的工資按照該企業(yè)職工的平均工資計算。</p><p>參考資料來源：湖北省人民政府-論破產費用、共益?zhèn)鶆张c物權擔保債權的清償</p><strong>破產清算中抵押債權是否優(yōu)先于破產費用</strong><p>需要根據(jù)具體情況判斷。抵押權針對于所擔保破產清算優(yōu)先受償?shù)姆秶? 的財產優(yōu)先受償，而且破產費用是指在破產程序中為破產債權人破產清算優(yōu)先受償?shù)姆秶? 的共同利益而由破產財產中支付的費用，對于破產費用在沒有擔保的財產中優(yōu)先受償。因此，擔保債權優(yōu)先于破產費用。</p><p>【法律依據(jù)】</p><p>《中華人民共和國企業(yè)破產法》第四十三條破產費用和共益?zhèn)鶆沼蓚鶆杖素敭a隨時清償。債務人財產不足以清償所有破產費用和共益?zhèn)鶆盏?，先行清償破產費用。債務人財產不足以清償所有破產費用或者共益?zhèn)鶆盏?，按照比例清償。債務人財產不足以清償破產費用的，管理人應當提請人民法院終結破產程序。人民法院應當自收到請求之日起十五日內裁定終結破產程序，并予以公告。</p></div> <div id="akj64r4mkxqq" class="new_det_p1">【版權聲明】部分文章和信息來源于互聯(lián)網(wǎng)、律師投稿，刊載此文是出于傳遞更多信息和學習之目的。若有來源標注錯誤或侵犯了您的合法權益，請作者持權屬證明于本網(wǎng)聯(lián)系，我們將予以及時更正或刪除。</div> <div id="akj64r4mkxqq" class="readed"> <h6>延伸閱讀</h6> <ul class="read"> <li><a href="/doc/402350.html" target="_self" title="工傷認定后如何申請工傷賠償">工傷認定后如何申請工傷賠償</a></li> <li><a href="/doc/405827.html" target="_self" title="現(xiàn)在土地征收怎么補償">現(xiàn)在土地征收怎么補償</a></li> <li><a href="/doc/3849.html" target="_self" title="工傷鑒定一定要單位去做嗎">工傷鑒定一定要單位去做嗎</a></li> <li><a href="/doc/469643.html" target="_self" title="怎么知道自己的快遞是否保價">怎么知道自己的快遞是否保價</a></li> <li><a href="/doc/450506.html" target="_self" 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