Article 33 The successor to an estate shall pay all taxes and debts payable by the decedent according to law, up to the actual value of such estate, unless the successor pays voluntarily in excess of the limit. 第三十三条继承遗产应当清偿被继承人依法应当缴纳的税款和债务,缴纳税款和清偿债务以他的遗产实际价值为限。超过遗产实际价值部分,继承人自愿偿还的不在此限。
Article 29 The partitioning of a decedent's estate shall be conducted in a way beneficial to the requirements of production and livelihood; it shall not diminish the usefulness of the estate. 第二十九条遗产分割应当有利于生产和生活需要,不损害遗产的效用。
At the time of distributing the estate, successors who had the ability and were in a position to maintain the decedent but failed to fulfil their duties shall be given no share or a smaller share of the estate. 有扶养能力和有扶养条件的继承人,不尽扶养义务的,分配遗产时,应当不分或者少分。