The assets and liabilities at the time of divorce can be determined by both parties through consultation in advance. In case of disagreement, according to relevant laws and regulations:
 1、 Divorce property division
 (1) The joint property of husband and wife should be divided equally in general. In other words, the common property of husband and wife is divided equally in principle; According to the actual needs of production and life and the source of property, the specific treatment can also be different. Articles belonging to personal use generally belong to individuals.
 (2) The common property managed and used by the husband and wife separately in two places shall be owned by the management and user respectively at the time of division; For the difference between the two parties, the party with more property shall compensate the other party with the property equivalent to the difference.
 (3) If the marriage has been registered but has not yet lived together, and the betrothal gifts are paid according to customs, or if the payment before marriage causes difficulties for the giver, the other party may be asked to return the betrothal gifts at the time of divorce.
 (4) If one party engages in business partnership with others with the joint property of husband and wife, the property entered into the partnership may be owned by one party, and the party who gets the property shall compensate the other party with half of the value of the property entered into the partnership.
 (5) The farming and planting industries that are not profitable in the current year and that are jointly operated by the husband and wife should be reasonably divided or discounted in consideration of being conducive to the development of production and operation and management at the time of divorce.
 (6) Both parties have repaired, decorated, demolished and built the house owned by one party before marriage, and the property right has not been changed at the time of divorce. The share of the increased part that belongs to the other party shall be compensated by the owner of the house at a discount to the other party.
 (7) When getting divorced, if the marriage time is not long, or the other party's life is difficult because of asking for property. It can be returned as appropriate. If it is difficult to determine whether the property obtained is a claim or a gift, it can be treated as a gift.
 (8) The houses jointly owned by husband and wife that are not suitable for split use shall be distributed to one party according to the housing conditions of both parties and the principles of caring for and raising children or the innocent party. The party who gets the house shall compensate the other party with half of the value of the house. If both parties have the same conditions, the woman shall be taken care of.
 (9) If at the time of divorce, one party's intellectual property rights have not yet obtained economic benefits, the other party shall be given appropriate care according to the specific circumstances when dividing the husband and wife's common property.
 (10) If the personal property before marriage is naturally damaged, consumed or lost in the joint life after marriage, and one party requests to use the joint property of the husband and wife for compensation at the time of divorce, it shall not be supported.
 2、 Divorce debt division
 Divorce debt generally refers to the division of husband and wife's common debt. According to the principle of division of husband and wife's common property, the division of husband and wife's common debt is carried out. That is, in the absence of agreement, the court will divide the debt less according to the principle of caring for the child rearing party, the wife, and the innocent party.