Legal basis: Civil Code of People's Republic of China (PRC).
Article 147 An estate administrator shall perform the following duties:
(a) to clean up the heritage and make a list of the heritage;
(2) reporting the inheritance to the heirs;
(3) Take necessary measures to prevent the damage and loss of the heritage;
(4) Handling the creditor's rights and debts of the decedent;
(five) according to the will or in accordance with the law;
Implement other necessary acts related to estate management.
Article 159 When the estate is divided, the taxes and debts payable by the decedent according to law shall be paid off; However, the necessary inheritance should be left to the heirs who lack the ability to work and have no source of income.
Article 161 The successor shall pay off the taxes and debts payable by the decedent according to law within the limit of the actual value of the estate obtained. If it exceeds the actual value of the estate, the heir will voluntarily repay it.
If the heir renounces inheritance, he may not be liable for paying off the taxes and debts that the decedent should pay according to law.
Article 162 The execution of a legacy shall not prevent the legator from paying off taxes and debts according to law.
Article 163 If there are both statutory inheritance and testamentary inheritance and bequest, the legal heir shall pay off the taxes and debts that the decedent should pay according to law; The part exceeding the actual value of the statutory inheritance shall be paid off by the testator and legatee in proportion to the income.