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。