| Heritage includes property rights, including property obligation, namely the debt.Therefore, when the death of the decedent, if left debts or shall pay taxes, whenaccepted the estate, he not only has the right to inheritance be heir to the property, andat the same time also want to pay off the debts of the decedent and tax liability. Withthe development of social economy, the individual civil activity increasingly, heir ininheritance, facing the decedent’s estate is also increasingly complex debt repayment.And adjust the inheritance of "inheritance law" and "inheritance law several opinionsbut also because of the law too simple rules have been unable to deal with relatedissues, So in this article, through three chapters, to inherit the legal heritage ofliquidation system research on the problems in the hope of liquidation system outsideheritage legislation comparison to our country in the legislation and the lack of perfectprovide reasonable Suggestions.This article first chapter around the definition of legacy debt in detail. The scopeand define the meaning of the heritage debt is the precondition of research heritageliquidation system. Therefore, this chapter first to define of legacy debt, analyzes itscharacteristics, including timeliness, content, restricting; Second range of legacy debt,explained the inheritance law in our country and explain did not make clear about thescope of the heritage debt, only to the scope of the heritage of examples. So thischapter through to the legislation of continental law system and Anglo-American lawsystem case scope of the heritage debt, comparative analysis, define the specific scopeof legacy debt, and make the subsequent legacy liquidation system research moreclear.In this paper, the second chapter discusses the basic theory of legacy liquidation system, heritage debt repayment process mainly involves two aspects, one is thelegacy of debt repayment liability system, the other one is heritage debt repaymentorder system, this is also the two basic theory of legacy debt repayment. Legacyliquidation responsibility research premise is clear limits inheritance and summarizedthe meaning of inheritance, therefore, this article discusses the legacy of debtsettlement of unlimited liability and limited liability is respectively based on notqualified, on the basis of inheritance and entail system, and in countries outside of theheritage debt liquidation responsibility on different legislative cases, defining thetheoretical basis of our country’s heritage liquidation responsibility. Heritage debtrepayment order according to the different countries outside the legislative example,presents the different theoretical basis, from the reference literature, outside heritagedebt repayment order mainly reflects in the continental law countries civil code, and isdivided into three parts, main is a life I owe debts, because of the succession begandebt and the debt caused by inheritance after the start.In this paper, the third chapter from the scope of legacy debt, debt repaymentsequence, heritage sites liquidation responsibility legislation present situation, So as toput forward the our country present "inheritance law" and "about carrying out theopinions on some issues of inheritance law" in the three aspects of legislation, andthrough the analysis of the disadvantages of legacy debt scope is not clear, the natureof the heritage debt repayment liability in the creditor’s rights, and establish theprinciples and legislative experiences in other debt repayment order, in order to putforward reasonable Suggestions to perfect our heritage debt issues.Discussed in this paper, the fourth chapter in the first three chapters based on theimprovement of the system of legacy debt repayment put forward reasonableSuggestions, mainly around the scope of the heritage debt legacy liquidation system,liquidation responsibility, priority three questions are discussed respectively, andlegislative idea and the problems of the three reasons.Considerations prioritylegislation idea to solve the problem of the primary, rule set is the liability if needed tosolve, and in joint debt and joint debt, under the dual perspective of husband and wifecommon heritage of the sequence of the debt is most important to in-depth study andthink. |