Children as legal heirs inherit their parents' inheritance without paying taxes, but grandchildren as legatees are different. At this time, they need to pay a certain fee.

Children inherit their parents' inheritance, which is a legal inheritance and a mode of property right change. Because the law does not stipulate inheritance tax, it can be done without prohibition, so children do not need to pay inheritance tax when they inherit their parents' property.

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 actual value of the acquired estate. 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 1 127 of the Civil Code of People's Republic of China (PRC) is inherited in the following order:

First order: spouse, children, parents;

The second order: brothers and sisters, grandparents, grandparents.

After the inheritance begins, the successor in the first order inherits, and the successor in the second order does not inherit; If there is no successor in the first order, it is inherited by the successor in the second order.

The children mentioned in this part include children born in wedlock, children born out of wedlock, adopted children and stepchildren with dependency.

The parents mentioned in this part include biological parents, adoptive parents and step-parents with dependent relationship.

Brothers and sisters referred to in this part include brothers and sisters of the same parents, half-brothers, adopted brothers and sisters, and stepbrothers and sisters with dependent relationship.