Research On The Settlement System Of Inheritance Debts

Settlement system of inheritance debt is a legal system for the purpose of resolving how to settle the inheritance debt left by the decedent after his death.Based on our inheritance debt repayment system as the research object,through deals with the basic theory of legacy liquidation system,combing inheritance debt repayment system in our country’s legislation present situation,analyzing the problems existing in the legislation,in combination with outside inheritance debt repayment system,on the basis of beneficial experience to perfect our country’s inheritance debt settlement system and offer advice.The article is divided into the following five parts.The first part is the theoretical investigation of the settlement system of inheritance debt,which is divided into two parts:the basic theory of inheritance debt and the basic theory of inheritance debt settlement,including the scope and characteristics of inheritance debt settlement,the principle and procedure of inheritance debt settlement,and the joint inheritance of inheritance debt settlement responsibility.The second part is the historical background and legislative status of the settlement system of inheritance debt in China.By sorting out the development of China’s inheritance debt settlement system since ancient times,the legislative status of the system is introduced.At present our country’s inheritance debt settlement system stipulated in the law of the People’s Republic of China civil code and the tax administration law of the People’s Republic of China,include six aspects:entail principle,the processing of inheritance debt,inheritance debt repayment subject,retains the will leave,in preference to execute the legacy debt legacy as well as the tax payment order.The third part is the deficiency of the settlement system of inheritance debt in China.By combining the judgment documents in judicial practice,this paper deeply analyzes the problems existing in the settlement system of inheritance debt in China,including unclear scope and settlement order of inheritance debt,no settlement procedure of inheritance debt,general provisions on the list of inheritance,and the lack of provisions on the settlement responsibility under the condition of joint inheritance.The fourth part is the investigation of the settlement system of extraterritorial inheritance debt.Focusing on the deficiencies of China’s inheritance debt settlement system,this paper investigates the inheritance debt settlement system of continental law countries such as Germany,France,Japan and Anglo-American law countries such as the United Kingdom and the United States,and analyzes its reference significance for China’s inheritance debt settlement system.The fifth part puts forward suggestions to improve the inadequacies of China’s inheritance debt settlement system,which is also the innovation point of this paper.First,the scope of inheritance debt and repayment order should be clear,namely inheritance debt includes inheritance cost,the debt that is borne before inheriting life and the debt that is generated when the decedent dies,and undertakes repayment in accordance with nine orders.Second,it is necessary to establish the procedures for settling the debts of the inheritance,including the procedures for making the list of the inheritance,the procedures for public notice and the procedures for separating the property.Third,the liability for payment of successors in the case of joint inheritance should be stipulated,that is,the time point of the division of the inheritance should be taken as the time point.