1. enter into a partnership agreement, stipulating the capital contribution, surplus distribution, debt commitment, joining, withdrawing from the partnership and termination of the partnership;

2. Separation of property after retirement: including the property invested during the partnership, the property accumulated during the partnership, and the creditor's rights and debts during the partnership.

3. Whether to return it first depends on the agreement; If there is no agreement, if the partners have different capital contributions, it may be handled according to the opinions of the partners whose capital contributions account for more than the total amount of the partnership, but the interests of other partners shall be protected.