遗产债权人利益保护之制度构建

Institutional Construction on Interests Protection of Heritage Creditors

遗产债务分为被继承人依法应当缴纳的税款和债务两个部分。由于现行继承法偏重于对继承人利益的维护,在对遗产债权人利益的保护上存在明显的制度缺位,制度上的缺陷不仅导致遗产债权人在遗产处理过程中常常居于被动地位,还在相当程度上加重了遗产债权人利益诉求的成本。基于对遗产债权人和继承人利益同等保护的价值理念,在未来继承法中,应当明晰遗产债务的范围,建立遗产管理、遗产清册、遗产债权申报等制度,确立间接继承制度,明确遗产债务在遗产处理中的顺位。

Legacy debt consists of taxes payable and debt of predecessor.Due to the current Succession Law stresses on safeguarding the interests of heirs,there is a systematic defect to protect the interests of heritage creditors,the defect not only places the legacy creditors in a passive position,but also aggravates the cost of claims from heritage creditors.Based on the value philosophy of equal interest protection of two sides,in future Succession Law,it is necessary to clarify the debt scope,establish the systems of heritage management,accounts of executors,heritage claim declaration,set up indirect heritage system,and clarify the sequence of legacy debt liquidation.