Legal analysis: First, the relationship between taxpayers and civil subjects. The second is the connection between tax system and property right system. The third is the connection between the tax system and the creditor's rights system. The fourth is the connection between the tax system and the inheritance system.

Legal basis: Civil Code of People's Republic of China (PRC).

Article 159 When the estate is divided, the taxes and debts payable by the decedent according to law shall be paid off; But the necessary inheritance should be left to the heirs who lack the ability to work and have no source of income.

Article 43 The property custodian shall properly manage the property of the missing person and safeguard the property rights and interests of the missing person. Taxes, debts and other expenses payable by the missing person shall be paid by the property custodian from the missing person's property.

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.

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 estate shall be paid off by the testator and legatee in proportion to the income.