Research On The Deduction System

Since the reform and opening up, with the increase in substance, continuous improvement of people’s living standard, the number and type of property is constantly changing, thirty years ago issued the inheritance law of the People’s Republic of China(hereinafter referred to as "inheritance law"), legislation is too general, obviously can’t adapt to the needs of the society now. In order to ensure heritage fair distribution between in co-heirs, it is necessary to draw lessons from most other countries have adopted an important system, namely the deduction system are introduced in this paper.Deduction system is no express provision in the law of succession in our country, but during his lifetime special gift in real life has always abound, and they also exist "deduction" habits in succession. Although the article 13 of "Inheritance Law" and the foreign deduction system has a similar place, but because of the provision is too simple, it cannot achieve the function of "deductive system", so can not achieve a fair inheritance rights. In order to implement the principle of equal inheritance rights, maintenance of fair between co-heirs, we need a deduction system is add in inheritance law. When the law of succession modified, deduction system should be used to compensate for the deficiencies of the law of succession system. In order to better safeguard the fair distribution among co-heirs, and promote social harmony.In addition to the introduction, the paper is divided into four main parts: The first part focuses on describing "deduction system", and its situation in a foreign country; The second part, why the simple assumption of no "deduction system"; The third part, through case leads to the "deduction system" is closely related to the focus of the problem, demonstrates the necessity of adopting owned buckle system; The fourth part is the aspiration of the localization of the transplant deduction system for our country.