摘要
我国现行《继承法》对如何进行遗产债务的清偿没有作出详细规定,司法实践中出现很多纠纷。为了保护遗产债权人的利益,立法上有必要对遗产债务清偿作出详细的规定。笔者认为,遗产债务的范围应包括继承费用、被继承人生前所欠债务、遗产酌给债务、遗赠债务等,遗产债务的清偿顺序应当是继承费用、被继承人生前所欠的债务、遗产酌给债务、遗赠债务等。
Our country＇s current Law of Succession do not make out the detailed provisions on the liquidation of the inherited debts, thus causing a lot of disputes in judicatory practice. For protecting the legal rights of the creditor of the legacy, it is required to make out the detailed provisions on how to pay off the inherited debts. The contents of the inherited debts should be as follows： the inherited amount of money, the debt that the deceased owed, the inherited debt and the bequested debt. And the sequence of the liquidation of the inherited debt should be as follows： the inherited amount, the debt owed by the deceased, the inherited debt and the bequested debt.
出处
《广西师范学院学报（哲学社会科学版）》
2006年第2期123-127,共5页
Journal of Guangxi Teachers Education University：Philosophy and Social Sciences Edition
基金
广西师范学院青年科研基金项目经费资助
关键词
遗产债务
遗产债权人
继承费用
the Inherited Debt
the Creditor of the Legacy
Inherited Amount
