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Trường hợp Thẩm phán ra quyết định tuyên bố phá sản thì tài sản của doanh nghiệp, hợp tác xã được phân chia như thế nào?

          Việc phân chia các doanh nghiệp, hợp tác xã bị tòa án ra quyết định tuyên bố phá sản được quy định tại Điều 54 Luật phá sản, cụ thể nhÆ° sau:

          - Trường hợp Thẩm phán ra quyết định tuyên bố phá sản thì tài sản của doanh nghiệp, hợp tác xã được phân chia theo thứ tá»± sau:

          + Chi phí phá sản;

          + Khoản nợ lÆ°Æ¡ng, trợ cấp thôi việc, bảo hiểm xã há»™i, bảo hiểm y tế đối vá»›i người lao Ä‘á»™ng, quyền lợi khác theo hợp đồng lao Ä‘á»™ng và thoả Æ°á»›c lao Ä‘á»™ng tập thể đã ký kết;

          + Khoản nợ phát sinh sau khi mở thủ tục phá sản nhằm mục đích phục hồi hoạt Ä‘á»™ng kinh doanh của doanh nghiệp, hợp tác xã;

          + NghÄ©a vụ tài chính đối vá»›i Nhà nÆ°á»›c; khoản nợ không có bảo đảm phải trả cho chủ nợ trong danh sách chủ nợ; khoản nợ có bảo đảm chÆ°a được thanh toán do giá trị tài sản bảo đảm không đủ thanh toán nợ.

           - Trường hợp giá trị tài sản của doanh nghiệp, hợp tác xã sau khi đã thanh toán đủ các khoản quy định tại khoản 1 Điều này mà vẫn còn thì phần còn lại này thuá»™c về:

          + Thành viên hợp tác xã, hợp tác xã thành viên;

          + Chủ doanh nghiệp tÆ° nhân;

          + Chủ sở hữu công ty trách nhiệm hữu hạn má»™t thành viên;

          + Thành viên của công ty trách nhiệm hữu hạn hai thành viên trở lên, cổ đông của công ty cổ phần;

          + Thành viên của Công ty hợp danh.

          - Nếu giá trị tài sản không đủ để thanh toán theo quy định Ä‘iểm này thì từng đối tượng cùng má»™t thứ tá»± Æ°u tiên được thanh toán theo tá»· lệ phần trăm tÆ°Æ¡ng ứng vá»›i số nợ.