Article 46 of the Opinions of the Supreme People s Court on the Implementation of the \\ u0026 lt; Succession Law of the People s Republic of China \\ u0026 gt;
Heirs have the right to obtain inheritance. An heir who has not given up inheritance can obtain the property of the dead heir from the beginning of inheritance.
Heirs have the right to request that the estate be divided. The inheritance is inherited by several heirs at the same time. If requested by one of the heirs, the estate can be divided. Of course, dividing the estate must not infringe on the interests of others and society.
Heirs have rights and obligations to manage the estate. In particular, the heirs who actually possess the property should carefully manage the property before it is divided.
The obligation to repay the debts of the heirs. The inheritance of the inheritance shall pay off the taxes and debts that the inherited should pay according to law, and the payment of taxes and debts shall be limited to the actual value of his inheritance. The portion exceeding the actual value of the estate is not subject to voluntary repayment by the heirs. In addition, if the obligation can be fulfilled and the heir or beneficiary fails to perform it for no unreasonable reason, upon the request of the beneficiary or other heir, the people s court may cancel his right to accept the part of the inheritance with the obligation, and the requesting heir or The beneficiary is responsible for fulfilling the obligations and accepting the estate according to the wishes of the testator.
Article 33 The inheritance of the inheritance shall pay off the taxes and debts payable by the inherited person in accordance with the law. The portion exceeds the actual value of the estate is not subject to voluntary repayment by the heirs.
Abandonment of inheritance refers to the intention of the heir to waive his right to inherit the inheritance of the heir. The waiver of the right of inheritance is a kind of punishment by the heirs. Even if the right to inheritance is renounced, the legal obligations cannot be fulfilled.