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偿还责任。
The successor who disclaims inheritance assumes no responsibility for the payment of taxes and debts payable by the decedent according to law.
我从我的家族、城市、部族、民族的过去，继承下来各种各样的债务、遗产、期望和责任，这些构成了我生活的前提，我的道德初始点。
I inherit from the past of my family, my city, my tribe, my nation a variety of debts, inheritances, expectations, and obligations. These constitute the given of my life, my moral starting point.
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。
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.
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