由于承包的方式不尽相同,承包合同的内容也不一样,因此,处理这一问题时,应当具体情况具体分析。一般地说.企业在承包前的债务,如果承包合同规定由承包人承担,承包人应当按承包合同规定由承包人承担,承包人应当按承包合同的规定承担;如果承包合同没有规定由承包人承担的,应由发包人承担。要是整个企业都由承包人承包了,承包人成了企业的法定代表人,即使承包合同中没有规定承包前债务由承包人承担,承包人也应当先予偿还。事后,承包人可据此向发包人或主管机关提出,在交纳的承包金中扣除。承包人对于在自己承包期间发生的债务,理所应当地由自己承担,如果承包人逃匿或无力清偿债 As the way of contracting varies, the content of the contract of contracting is also different. Therefore, when dealing with this issue, we should analyze it concretely. Generally speaking, if the enterprise’s debt before the contract is contracted by the contractor, the contractor shall bear the contract as stipulated in the contract and the contractor shall bear the contract as stipulated in the contract. If the contract is not provided by the contractor Bear, should be borne by the developer. If the whole enterprise is contracted by the contractor, the contractor becomes the legal representative of the enterprise. Even if the contract does not stipulate that the debtor before the contract should be borne by the contractor, the contractor should pay the debt first. Afterwards, the contractor may submit to the Employer or the Competent Authority accordingly and deduct it from the contracted money paid. The contractor for the debt incurred during the period of their own contracting, should be borne by themselves, if the contractor to escape or insolvent