【以案普法】父亲过世留下债务，未成年子女能否保留必要遗产份额？
<p style="text-align: center;"></p><p><section style="margin-top: 10px;margin-bottom: 10px;outline: 0px;text-align: center;line-height: 0;"><section style="outline: 0px;vertical-align: middle;display: inline-block;line-height: 0;"><br style="outline: 0px;"/></section></section><section style="margin-top: 10px;margin-bottom: 10px;outline: 0px;text-align: center;line-height: 0;"><section style="outline: 0px;vertical-align: middle;display: inline-block;line-height: 0;"><br style="outline: 0px;"/></section></section><section style="outline: 0px;letter-spacing: 1px;line-height: 1.75em;"><section style="margin-bottom: 10px;outline: 0px;text-align: left;justify-content: flex-start;display: flex;flex-flow: row;"><section style="padding: 7px;outline: 0px;display: inline-block;width: 677px;vertical-align: top;align-self: flex-start;flex: 0 0 auto;border-style: solid;border-width: 1px;border-color: rgb(146, 146, 146);"><section style="outline: 0px;justify-content: flex-start;display: flex;flex-flow: row;"><section style="padding: 8px 13px;outline: 0px;display: inline-block;width: 661px;vertical-align: top;align-self: flex-start;flex: 0 0 auto;background-color: rgba(117, 162, 221, 0.09);"><section style="outline: 0px;"><section style="outline: 0px;text-align: center;color: rgb(0, 0, 0);"><p style="outline: 0px;"><span style="font-size: 15px;outline: 0px;font-family: mp-quote, -apple-system-font, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;text-indent: 0em;">父亲因病过世，<br style="outline: 0px;"/></span></p></section><section style="outline: 0px;line-height: 2em;text-align: center;text-indent: 0em;"><span style="outline: 0px;color: rgb(0, 0, 0);text-decoration-style: solid;text-decoration-color: rgb(0, 0, 0);font-size: 15px;">生前欠下不少外债，</span></section><section style="outline: 0px;line-height: 2em;text-align: center;text-indent: 0em;"><span style="outline: 0px;color: rgb(0, 0, 0);text-decoration-style: solid;text-decoration-color: rgb(0, 0, 0);font-size: 15px;">债权人起诉追讨，</span></section><section style="outline: 0px;line-height: 2em;text-align: center;text-indent: 0em;"><span style="outline: 0px;color: rgb(0, 0, 0);text-decoration-style: solid;text-decoration-color: rgb(0, 0, 0);font-size: 15px;">继承遗产是否应当先清偿债务？</span></section><section style="outline: 0px;line-height: 2em;text-align: center;text-indent: 0em;"><span style="outline: 0px;color: rgb(0, 0, 0);text-decoration-style: solid;text-decoration-color: rgb(0, 0, 0);font-size: 15px;">母亲收入不稳定，</span></section><section style="outline: 0px;line-height: 2em;text-align: center;text-indent: 0em;"><span style="outline: 0px;color: rgb(0, 0, 0);text-decoration-style: solid;text-decoration-color: rgb(0, 0, 0);font-size: 15px;">未成年子女是否可以保留</span></section><section style="outline: 0px;line-height: 2em;text-align: center;text-indent: 0em;"><span style="outline: 0px;color: rgb(0, 0, 0);text-decoration-style: solid;text-decoration-color: rgb(0, 0, 0);font-size: 15px;">必要遗产份额？</span></section></section></section></section></section></section></section><section style="margin-bottom: 0px;line-height: 1.75em;"><section style="margin-top: 10px;margin-bottom: 10px;outline: 0px;text-align: center;justify-content: center;display: flex;flex-flow: row;"><section style="outline: 0px;display: inline-block;width: auto;vertical-align: top;align-self: flex-start;flex: 0 0 auto;min-width: 5%;height: auto;"><section style="outline: 0px;display: flex;width: 112px;flex-flow: column;"><section style="outline: 0px;z-index: 2;"><section style="margin-bottom: -12px;outline: 0px;text-align: left;justify-content: flex-start;display: flex;flex-flow: row;transform: translate3d(10px, 0px, 0px);"><section style="outline: 0px;display: inline-block;width: auto;vertical-align: top;align-self: flex-start;flex: 0 0 auto;min-width: 5%;height: auto;"><section style="outline: 0px;transform: rotateZ(293deg);"><section style="outline: 0px;text-align: center;"><section style="outline: 0px;display: inline-block;width: 25px;height: 15px;vertical-align: top;overflow: hidden;background-color: rgba(255, 204, 17, 0.6);"><svg viewbox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section></section></section></section></section><section style="outline: 0px;display: flex;width: 112px;flex-flow: column;"><section style="outline: 0px;z-index: auto;"><section style="outline: 0px;text-align: left;justify-content: flex-start;display: flex;flex-flow: row;"><section style="padding: 5px 20px;outline: 0px;display: inline-block;width: auto;vertical-align: bottom;align-self: flex-end;flex: 0 0 auto;background-color: rgb(101, 171, 255);min-width: 5%;height: auto;"><section style="outline: 0px;color: rgb(255, 255, 255);text-align: justify;line-height: 1.7;"><p style="outline: 0px;"><span style="font-size: 15px;"><strong style="outline: 0px;">基本案情</strong></span></p></section></section></section></section></section><section style="margin-top: -7px;outline: 0px;text-align: right;transform: translate3d(8px, 0px, 0px);"><section style="outline: 0px;display: inline-block;width: 15px;height: 15px;vertical-align: top;overflow: hidden;border-bottom: 3px double rgb(255, 204, 17);border-right: 3px double rgb(255, 204, 17);"><svg viewbox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section></section><section style="margin-bottom: 10px;outline: 0px;text-align: left;justify-content: flex-start;display: flex;flex-flow: row;"><section style="padding: 7px;outline: 0px;display: inline-block;width: 677px;vertical-align: top;align-self: flex-start;flex: 0 0 auto;border-style: solid;border-width: 1px;border-color: rgb(146, 146, 146);"><section style="outline: 0px;justify-content: flex-start;display: flex;flex-flow: row;"><section style="padding: 8px 13px;outline: 0px;display: inline-block;width: 661px;vertical-align: top;align-self: flex-start;flex: 0 0 auto;background-color: rgba(117, 162, 221, 0.04);"><section style="outline: 0px;"><section style="outline: 0px;text-align: justify;color: rgb(0, 0, 0);"><p style="outline: 0px;"><span style="font-size: 15px;"> <span style="outline: 0px;font-family: mp-quote, -apple-system-font, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;">2020年6月2日，陈某与银行签订《个人最高额度借款合同》，银行向陈某提供可以循环使用的借款额度人民币250000元，借款额度存续期限自2020年6月2日至2023年6月2日。</span></span></p><p style="outline: 0px;"><br style="outline: 0px;"/></p><p style="outline: 0px;"><span style="font-size: 15px;"> 2022年12月21日，陈某去世。截至2023年7月5日，陈某尚欠银行贷款本金140000元，利息4783.19元。</span></p><p style="outline: 0px;"><br style="outline: 0px;"/></p><p style="outline: 0px;"><span style="font-size: 15px;"> <span style="outline: 0px;color: rgb(123, 12, 0);"><strong style="outline: 0px;">经查明，</strong></span>陈某去世后，留下的遗产系登记在其与妻子李某名下的房屋一套及婚后购买的小轿车一辆，陈某对该房屋和汽车享有50%的份额。</span></p><p style="outline: 0px;"><br style="outline: 0px;"/></p><p style="outline: 0px;"><span style="font-size: 15px;"> <strong style="outline: 0px;"><span style="outline: 0px;color: rgb(123, 12, 0);">银行认为，</span></strong>陈某的妻子李某及两个儿子陈某宇、陈某俊（未成年人）作为第一顺序继承人，应当对陈某的债务在遗产继承范围内承担还款责任，遂向法院提起诉讼。</span></p><p style="outline: 0px;"><br style="outline: 0px;"/></p><p style="outline: 0px;"><span style="font-size: 15px;"> <strong style="outline: 0px;"> </strong><span style="outline: 0px;">本案审理中，</span>陈某的妻子李某及两个儿子均表示已书面放弃继承陈某遗产，且涉案贷款合同仅陈某个人签名，也并非用于夫妻共同生活，系陈某个人债务，因此，李某主张对陈某的债务不负清偿责任。</span></p></section></section></section></section></section></section></section><section style="line-height: 1.75em;"><section style="margin-top: 10px;margin-bottom: 10px;outline: 0px;text-align: center;justify-content: center;display: flex;flex-flow: row;"><section style="outline: 0px;display: inline-block;width: auto;vertical-align: top;align-self: flex-start;flex: 0 0 auto;min-width: 5%;height: auto;"><section style="outline: 0px;display: flex;width: 112px;flex-flow: column;"><section style="outline: 0px;z-index: 2;"><section style="margin-bottom: -12px;outline: 0px;text-align: left;justify-content: flex-start;display: flex;flex-flow: row;transform: translate3d(10px, 0px, 0px);"><section style="outline: 0px;display: inline-block;width: auto;vertical-align: top;align-self: flex-start;flex: 0 0 auto;min-width: 5%;height: auto;"><section style="outline: 0px;transform: rotateZ(293deg);"><section style="outline: 0px;text-align: center;"><section style="outline: 0px;display: inline-block;width: 25px;height: 15px;vertical-align: top;overflow: hidden;background-color: rgba(255, 204, 17, 0.6);"><svg viewbox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section></section></section></section></section><section style="outline: 0px;display: flex;width: 112px;flex-flow: column;"><section style="outline: 0px;z-index: auto;"><section style="outline: 0px;text-align: left;justify-content: flex-start;display: flex;flex-flow: row;"><section style="padding: 5px 20px;outline: 0px;display: inline-block;width: auto;vertical-align: bottom;align-self: flex-end;flex: 0 0 auto;background-color: rgb(101, 171, 255);min-width: 5%;height: auto;"><section style="outline: 0px;color: rgb(255, 255, 255);text-align: center;line-height: 1.7;"><p style="outline: 0px;"><span style="font-size: 15px;"><strong style="outline: 0px;">法院判决</strong></span></p></section></section></section></section></section><section style="margin-top: -7px;outline: 0px;text-align: right;transform: translate3d(8px, 0px, 0px);"><section style="outline: 0px;display: inline-block;width: 15px;height: 15px;vertical-align: top;overflow: hidden;border-bottom: 3px double rgb(255, 204, 17);border-right: 3px double rgb(255, 204, 17);"><svg viewbox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section></section><section style="margin-bottom: 10px;outline: 0px;text-align: left;justify-content: flex-start;display: flex;flex-flow: row;"><section style="padding: 7px;outline: 0px;display: inline-block;width: 677px;vertical-align: top;align-self: flex-start;flex: 0 0 auto;border-style: solid;border-width: 1px;border-color: rgb(146, 146, 146);"><section style="outline: 0px;justify-content: flex-start;display: flex;flex-flow: row;"><section style="padding: 8px 13px;outline: 0px;display: inline-block;width: 661px;vertical-align: top;align-self: flex-start;flex: 0 0 auto;background-color: rgba(117, 162, 221, 0.04);"><section style="outline: 0px;"><section style="outline: 0px;text-align: justify;color: rgb(0, 0, 0);"><p style="outline: 0px;"><span style="font-size: 15px;"><strong style="outline: 0px;"><span style="outline: 0px;color: rgb(123, 12, 0);"><strong style="outline: 0px;"><span style="outline: 0px;text-decoration-style: solid;text-decoration-color: rgb(123, 12, 0);"> </span></strong></span></strong><strong style="outline: 0px;"><span style="outline: 0px;color: rgb(123, 12, 0);"><span style="outline: 0px;text-decoration-style: solid;text-decoration-color: rgb(123, 12, 0);"> </span><span style="outline: 0px;font-family: mp-quote, -apple-system-font, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;">法院经审理认为，</span></span></strong><span style="outline: 0px;font-family: mp-quote, -apple-system-font, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;">根据相关法律规定，继承人以所得遗产实际价值为限清偿被继承人依法应当缴纳的税款和债务，继承人放弃继承的，对被继承人依法应当缴纳的税款和债务可以不负清偿责任。</span></span></p><p style="outline: 0px;"><br style="outline: 0px;"/></p><p style="outline: 0px;"><span style="font-size: 15px;"> 本案中，虽然李某及两人婚生子陈某俊出具了书面放弃遗产继承声明书，但陈某遗产中的房产及车辆由李某及陈某俊实际占有、使用、控制，因此，李某及陈某俊作为陈某遗产不可分割的权利人，即便放弃继承，也应当认定为陈某遗产的实际管理人，负有以所管理的陈某遗产的实际价值为限清偿被继承人债务的义务。</span></p><p style="outline: 0px;"><br style="outline: 0px;"/></p><p style="outline: 0px;"><span style="font-size: 15px;"> <strong style="outline: 0px;"><span style="outline: 0px;color: rgb(123, 12, 0);">根据法律规定，</span></strong>分割遗产，应当清偿被继承人依法应当缴纳的税款和债务；但是，应当为缺乏劳动能力又没有生活来源的继承人保留必要的遗产。陈某俊系未成年人缺乏劳动能力，综合考虑其母亲的收入，从未成年人利益最大化出发，应为陈某俊保留一定的遗产份额，作为其成年前的生活保障。因此判决在陈某的遗产范围内，优先为陈某俊留存自陈某死亡至陈某俊成年期间每月1000元的生活费用，共125000元，剩余遗产再行负担债务。</span></p><p style="outline: 0px;"><br style="outline: 0px;"/></p><p style="outline: 0px;"><span style="font-size: 15px;"> 该案判决后，法官进行了释法说理，债权人对陈某家的遭遇亦表示同情，支持法院的判决。</span></p></section></section></section></section></section></section></section><section style="line-height: 1.75em;"><section style="margin-top: 10px;margin-bottom: 10px;outline: 0px;text-align: center;justify-content: center;display: flex;flex-flow: row;"><section style="outline: 0px;display: inline-block;width: auto;vertical-align: top;align-self: flex-start;flex: 0 0 auto;min-width: 5%;height: auto;"><section style="outline: 0px;display: flex;width: 112px;flex-flow: column;"><section style="outline: 0px;z-index: 2;"><section style="margin-bottom: -12px;outline: 0px;text-align: left;justify-content: flex-start;display: flex;flex-flow: row;transform: translate3d(10px, 0px, 0px);"><section style="outline: 0px;display: inline-block;width: auto;vertical-align: top;align-self: flex-start;flex: 0 0 auto;min-width: 5%;height: auto;"><section style="outline: 0px;transform: rotateZ(293deg);"><section style="outline: 0px;text-align: center;"><section style="outline: 0px;display: inline-block;width: 25px;height: 15px;vertical-align: top;overflow: hidden;background-color: rgba(255, 204, 17, 0.6);"><svg viewbox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section></section></section></section></section><section style="outline: 0px;display: flex;width: 112px;flex-flow: column;"><section style="outline: 0px;z-index: auto;"><section style="outline: 0px;text-align: left;justify-content: flex-start;display: flex;flex-flow: row;"><section style="padding: 5px 20px;outline: 0px;display: inline-block;width: auto;vertical-align: bottom;align-self: flex-end;flex: 0 0 auto;background-color: rgb(101, 171, 255);min-width: 5%;height: auto;"><section style="outline: 0px;color: rgb(255, 255, 255);text-align: center;line-height: 1.7;"><p style="outline: 0px;"><span style="font-size: 15px;"><strong style="outline: 0px;">法官说法</strong></span></p></section></section></section></section></section><section style="margin-top: -7px;outline: 0px;text-align: right;transform: translate3d(8px, 0px, 0px);"><section style="outline: 0px;display: inline-block;width: 15px;height: 15px;vertical-align: top;overflow: hidden;border-bottom: 3px double rgb(255, 204, 17);border-right: 3px double rgb(255, 204, 17);"><svg viewbox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section></section><section style="margin-bottom: 10px;outline: 0px;text-align: left;justify-content: flex-start;display: flex;flex-flow: row;"><section style="padding: 7px;outline: 0px;display: inline-block;width: 677px;vertical-align: top;align-self: flex-start;flex: 0 0 auto;border-style: solid;border-width: 1px;border-color: rgb(146, 146, 146);"><section style="outline: 0px;justify-content: flex-start;display: flex;flex-flow: row;"><section style="padding: 8px 13px;outline: 0px;display: inline-block;width: 661px;vertical-align: top;align-self: flex-start;flex: 0 0 auto;background-color: rgba(117, 162, 221, 0.04);"><section style="outline: 0px;"><section style="outline: 0px;text-align: justify;color: rgb(0, 0, 0);"><p style="outline: 0px;"><span style="font-size: 15px;"><span style="outline: 0px;"> </span><span style="outline: 0px;font-family: mp-quote, -apple-system-font, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;">继承遗产应当先清偿债务是一项法律原则，但是，应当为缺乏劳动能力又没有生活来源的继承人保留必要的遗产。</span></span></p><p style="outline: 0px;"><br style="outline: 0px;"/></p><p style="outline: 0px;"><span style="font-size: 15px;"> 本案中，陈某俊系未成年人，不具备劳动能力。综合陈某的负债金额、遗产价值、妻子的收入及儿子陈某俊的实际生活需要，为陈某俊保留必要的遗产份额。</span></p><p style="outline: 0px;"><br style="outline: 0px;"/></p><p style="outline: 0px;"><span style="font-size: 15px;"> 该案的判决是人民法院立足司法审判职责，在涉少审判中，贯彻未成年人利益最大化的原则，加强对未成年人的综合司法保护的体现，让未成年人在成长中感受到法治的关爱。</span></p></section></section></section></section></section></section></section><section style="outline: 0px;line-height: 1.75em;"><br/></section><section style="outline: 0px;line-height: 1.75em;"><section style="margin-top: 10px;margin-bottom: 10px;outline: 0px;text-align: left;justify-content: flex-start;display: flex;flex-flow: row;"><section style="padding-left: 12px;outline: 0px;display: inline-block;width: auto;vertical-align: top;align-self: flex-start;flex: 100 100 0%;height: auto;"><section style="outline: 0px;justify-content: flex-start;display: flex;flex-flow: row;"><section style="outline: 0px;display: inline-block;width: 638.391px;vertical-align: top;align-self: flex-start;flex: 0 0 auto;background-color: rgba(76, 166, 227, 0.09);height: auto;"><section style="outline: 0px;justify-content: flex-start;display: flex;flex-flow: row;"><section style="padding: 7px;outline: 0px;display: inline-block;width: auto;vertical-align: top;align-self: flex-start;flex: 0 0 auto;background-color: rgb(251, 191, 0);min-width: 5%;height: auto;"><section style="outline: 0px;justify-content: flex-start;display: flex;flex-flow: row;"><section style="outline: 0px;display: inline-block;vertical-align: top;width: 29.25px;flex: 0 0 auto;height: auto;"><section style="outline: 0px;transform: rotateZ(23deg);"><section style="margin-top: 10px;margin-bottom: -10px;outline: 0px;transform: translate3d(-24px, 0px, 0px);"><section style="outline: 0px;background-color: rgb(59, 170, 251);height: 3px;"><svg viewbox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section><section style="outline: 0px;"><section style="outline: 0px;display: inline-block;width: 11px;height: 11px;vertical-align: top;overflow: hidden;border-radius: 155px;background-color: rgb(255, 255, 255);"><section style="outline: 0px;text-align: justify;"><p style="outline: 0px;"><br style="outline: 0px;"/></p></section></section></section></section><section style="outline: 0px;display: inline-block;vertical-align: top;width: auto;align-self: flex-start;flex: 100.963 100.963 0%;height: auto;"><section style="outline: 0px;text-align: center;transform: translate3d(-9px, 0px, 0px);"><section style="outline: 0px;font-size: 13px;color: rgb(255, 255, 255);"><p style="outline: 0px;"><span style="outline: 0px;font-size: 15px;"><strong style="outline: 0px;">法条链接</strong></span></p></section></section></section></section></section></section><section style="outline: 0px;justify-content: flex-start;display: flex;flex-flow: row;"><section style="padding: 22px;outline: 0px;display: inline-block;width: auto;vertical-align: top;align-self: flex-start;flex: 100 100 0%;height: auto;"><section style="outline: 0px;text-align: justify;color: rgb(0, 0, 0);"><p style="outline: 0px;text-align: center;"><span style="outline: 0px;color: rgb(123, 12, 0);font-size: 15px;"><strong style="outline: 0px;">《中华人民共和国民法典》</strong></span></p><p style="outline: 0px;text-align: center;"><br style="outline: 0px;"/></p><p style="outline: 0px;"><span style="font-size: 15px;"> <strong style="outline: 0px;">第一千一百五十三条 </strong><span style="outline: 0px;text-indent: 0em;font-family: mp-quote, -apple-system-font, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;">夫妻共同所有的财产，除有约定的外，遗产分割时，应当先将共同所有的财产的一半分出为配偶所有，其余的为被继承人的遗产。</span></span></p><p style="outline: 0px;"><span style="outline: 0px;text-indent: 0em;font-family: mp-quote, -apple-system-font, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;font-size: 15px;"><br style="outline: 0px;"/></span></p><p style="outline: 0px;"><span style="outline: 0px;text-indent: 0em;font-family: mp-quote, -apple-system-font, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;font-size: 15px;"><span style="text-indent: 0em;font-family: mp-quote, -apple-system-font, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;outline: 0px;text-decoration-style: solid;text-decoration-color: rgb(0, 0, 0);"> </span>遗产在家庭共有财产之中的，遗产分割时，应当先分出他人的财产。</span></p></section><section style="outline: 0px;text-align: justify;color: rgb(0, 0, 0);"><p style="outline: 0px;"><br style="outline: 0px;"/></p><p style="outline: 0px;"><span style="font-size: 15px;"> <strong style="outline: 0px;">第一千一百五十九条 </strong><span style="outline: 0px;text-decoration-style: solid;text-decoration-color: rgb(0, 0, 0);">分割遗产，应当清偿被继承人依法应当缴纳的税款和债务；但是，应当为缺乏劳动能力又没有生活来源的继承人保留必要的遗产。</span></span></p><p style="outline: 0px;"><br style="outline: 0px;"/></p><p style="outline: 0px;"><span style="font-size: 15px;"> <strong style="outline: 0px;">第一千一百六十一条 </strong><span style="outline: 0px;font-family: mp-quote, -apple-system-font, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;">继承人以所得遗产实际价值为限清偿被继承人依法应当缴纳的税款和债务。超过遗产实际价值部分，继承人自愿偿还的不在此限。</span></span></p><p style="outline: 0px;"><span style="outline: 0px;font-family: mp-quote, -apple-system-font, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;font-size: 15px;"><br style="outline: 0px;"/></span></p><p style="outline: 0px;"><span style="font-size: 15px;"> 继承人放弃继承的，对被继承人依法应当缴纳的税款和债务可以不负清偿责任。</span></p></section></section></section></section></section></section></section></section></p><p style="margin-right: 8px;margin-bottom: 0px;margin-left: 8px;outline: 0px;text-wrap: wrap;letter-spacing: 0.578px;font-size: 16px;background-color: rgb(255, 255, 255);line-height: 1.75em;font-family: mp-quote, -apple-system-font, BlinkMacSystemFont, Arial, sans-serif;"><span style="outline: 0px;color: rgb(136, 136, 136);font-size: 14px;letter-spacing: 0.54px;line-height: 2em;">来源丨中国普法</span></p><p style="display: none;"><mp-style-type data-value="3"></mp-style-type></p><p><br/></p><link rel="stylesheet" href="//bbs.laotingbest.com/source/plugin/wcn_editor/public/wcn_editor_fit.css?v134_uWg" id="wcn_editor_css"/> 这个判决已经违法，合理但不合法，
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