摘要
在对遗产债务的范围研究的基础上 ,联系破产法的理论 ,就遗产债务的清偿顺序提出了新的见解 ,并对我国《继承法》的修改提出建议。认为遗产债务应包括被继承人所遗留的债务、继承费用、酌分遗产之债、特留分之债。在遗产债务清偿中 ,应优先支付继承费用 ,其次为酌分遗产之债、被继承人的债务、遗赠之债、税收之债 ;最后有剩余的 ,才由继承人分享。
On the basis of the research on the scope of legacy debt,this paper connects theories of bankrupt law to put forward new ideas as to the sequence of discharging legacy debt and some suggestions about the amendment of the Law of Inheritance of China.This paper holds that legacy bebt should include the debts left by the inherited person,inheriting cost,discretionary,and reserve legacy.In the discharge of legacy debt,the inheriting costs must first be paid,then discretionary debt,debts left by the inherited person,bequeathal debt,and taxation debt,and finally,the rest after these payments can be shared by the inheritors.
出处
《重庆工学院学报》
2001年第3期85-89,共5页
Journal of Chongqing Institute of Technology
关键词
遗产债务
清偿顺序
遗赠债务
《继承法》
legacy debt
discharging sequence
bequeathal debt
reserve legacy
