First, there is an error in the executing agency, which shall be sealed up by the auditing organ and sealed up by the court.
Two, seizure or detention is not based on personal will, must meet the corresponding conditions.
I. Storage conditions
Provisions on the Administration of Enterprise Asset Custody
Article 4 Under any of the following circumstances, the auditing organ may take sealing-up measures:
1. The audited entity transfers, conceals, falsifies or destroys accounting vouchers, accounting books, financial accounting reports and other materials related to financial revenue and expenditure;
2. The audited entity is or may transfer or conceal assets obtained in violation of state regulations.
B, sealing conditions
code of civil law
The conditions that should be met for sealing are:
1. legally effective judgments, rulings and conciliation statements of the people's courts.
2. Payment orders issued by people's courts according to supervision procedures.
3. A legally effective criminal judgment or ruling with property content.
4. A legally effective award made by an arbitration institution according to law.
5. Creditor's rights documents made by notary organs and given enforcement effect according to law.
C, procedurally speaking, the creditor's rights of employee compensation give way to bankruptcy expenses and public debt. To put it bluntly, after these two items, there are assets left, which are employees' creditor's rights.
Article 1 13 of the bankruptcy law
After paying off the bankruptcy expenses and debts first, the bankruptcy property shall be paid off in the following order:
1. The wages, medical care, disability allowance and pension expenses owed by the bankrupt to the employee, the basic old-age insurance and basic medical insurance expenses owed to the employee's personal account, and the compensation that should be paid to the employee according to laws and administrative regulations;
2. Social insurance premiums and taxes owed by bankrupts other than those specified in the preceding paragraph;
3. Ordinary bankruptcy claims.
If the bankruptcy property is insufficient to pay off the repayment requirements in the same order, it shall be distributed in proportion.
The wages of directors, supervisors and senior managers of bankrupt enterprises shall be calculated according to the average wages of employees of the enterprise.