债务人死亡后债务承担形式有哪些-法规政策咨询及电话投诉类法律援助-法律咨询免费平台-国际律师联盟

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问题	债务人死亡后债务承担形式有哪些
释义	法律分析：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。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。法律依据：《中华人民共和国民法典》第五十六条个体工商户的债务，个人经营的，以个人财产承担庭经营的，以家庭财产承担法区分的，以家庭财产承担。农村承包经营户的债务，以从事农村土地承包经营的农户财产承担实上由农户部分成员经营的，以该部分成员的财产承担。
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