Legal basis: Civil Code of People's Republic of China (PRC).
Article 161 The successor shall pay off the taxes and debts that the decedent should pay according to law within the limit of the actual value of the inheritance. The part exceeding the actual value of the estate shall be voluntarily repaid by the heir. 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.
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