According to the provisions of the Inheritance Law of People's Republic of China (PRC), the inheritance can only be the personal legal property left by a citizen when he dies.
People's Republic of China (PRC) Inheritance Law (Excerpt)
Article 2 Inheritance begins when the decedent dies.
Article 3 Legacy is the personal legal property left by a citizen when he dies, including:
Citizens' income;
(2) Houses, savings and daily necessities of citizens;
(3) Citizens' trees, livestock and poultry;
(4) Cultural relics, books and materials of citizens;
(five) the means of production that the law allows citizens to own;
(six) the property rights in the copyright and patent rights of citizens;
(7) Other lawful properties of citizens.
Article 4 Income contracted by individuals shall be inherited in accordance with the provisions of this Law. Individual contracting, if the successor is allowed to continue contracting according to law, shall be handled in accordance with the contract.