注册会计师经济法合伙企业18 合伙清算顺位与责任

【本期主题】拆解合伙企业清算制度的完整知识脉络——清算人产生（15天递进机制）、债权申报（10日通知+60日公告+30/45天申报）、清偿顺位（清算费用→职工→税款→普通债务→剩余分配）、注销路径（正常/简易/直接），深度解析"企业死亡≠GP噩梦结束"的最反直觉真相。【核心案例】合伙人闹翻后15天选不出清算人怎么办？清算费用为何排在员工工资之前？行政罚款与民事赔偿冲突时谁先谁后？简易注销承诺书造假后果？企业注销2年后债权人为何仍能追索GP个人房产？个人存款被个人债权人与企业债权人争夺谁先拿？

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注册会计师经济法合伙企业18 合伙清算顺位与责任

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