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.
Legal basis: Article 161 of the Civil Code of People's Republic of China (PRC), 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 acquired estate. 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.