The enterprise's debts are paid in the following order of priority: a) Debts in salary, severance allowance, social insurance, health insurance, unemployment insurance as prescribed by law and other benefits of employees under collective labor agreement and contract signed labor contract; b) Tax debt; c) Other debts; After paying the costs of dissolution of the enterprise and debts, the remainder shall be divided among the owners of the private enterprise, members, shareholders or owners of the company according to the percentage of ownership of contributed capital or shares. ;