There is a scope for writing off "dead debts", which generally refers to some unrecoverable funds that have been written off without payment or hope of recovery. Such as unpaid taxes and late fees, unpaid taxes and fines, and confiscation of illegal income. And after the death of the taxpayer, the unpaid taxes, late fees, fines and confiscation of illegal income investigated and dealt with by the tax authorities cannot be recovered, and there is no property for execution. The write-off of "dead debts" only refers to the write-off in accounting treatment, which belongs to internal accounting treatment, and does not mean giving up the right to recover taxes.