To Explore The Division Of Collation System

The deduction system originated from Rome law, after the French, German legislation inherited and evolved into the legal system of a modern society more mature. Deduction reflects the civil law principle of fair and social standard idea. From the survey data and the harmonious society perspective, China set up the deduction system is necessary. However, China’s "Inheritance Law" no deduction rules, whether incorporated into China’s legal system has a lot of controversy. Our country is suitable for heritage collatio system setup and application of soil, meet the needs of the society. Introduce inheritance deduction system embodies the principle of equality, to solve the contradiction between reality and the blank of the legislation, and the tax is also very beneficial.This paper uses historical analysis method to study the origin and development of the perfect deduction, the deduction system of long history; using comparative analysis method to contrast the Germany, Japan, France and other countries about the deduction system of legislation, takes its essence to better establish our deduction; use of social survey analysis I country there are many heritage deduction approach, in our country is extremely suitable for the built heritage deduction; using system analysis method, the inheritance law is an important part of the civil law, so the idea of justice principle and the social standard of civil law should be reflected in inherit law, establish heritage deduction system accords with the aim of civil law. Heritage deduction for fair and co heirs should be following a legal system of handling the statutory succession, in the division when the heir the decedent belonged before make special gift in the gross estate, then from the heirs of the shares to be deducted. The deduction by legal enforcement property regression, avoids the family members because of the uneven distribution of property fight, betrayed the family tragedy, but also to avoid some of the decedent illegal transfer of property or the man is superior to woman, deliberately gift a heir to a huge amount of property and other unfair situation. The system most early in ancient Babylon "code of Hammurabi" get the image expression, but recognized as originated from Rome law, in many countries and regions of the civil law, inheritance are reflected in the. Because our inheritance law does not apply to the deduction system, simply set will leave a system to maintain the co heirs of the difficulties of life and other special groups fair, which caused the irreconcilable contradiction between the many successors, solve problems inherited cases brought no legislative basis for law palace. Combined with the status quo in China many civil law scholars in our country, discusses a series of deduction system is suitable for the situation of our country people’s livelihood. The author thinks, the deduction system as an important system of property inheritance, whether it should be introduced to China’s inheritance law system, problems must be taken into account for our ability to play an active role and legal theory, whether the social life of our country coordination.This article from the concept of heritage deduction, deduction of heritage, and the origin of legitim, auxiliary parts of comparison, subject and object, range from and value idea etc.. Through the analysis, clear heritage deduction occurs only in the common inheritance, is heir to heir should be following a prepaid, deduction system which makes the distribution of interests between the heir to greater balance. Defining the connotation and extension of the deduction system, the deduction is global preliminary understanding, understand the macro deduction system content. Heritage collatio system originated from Rome law, created by the magistrate, most countries in the world today the establishment of heritage deduction, there are also many countries did not adopt this system, such as Norway, Denmark, Mexico and other countries. So the collatio system there are two types of nationalism in the world:deduction of rationalism and non deduction principle. Countries with its own economic basis and social environment, the heritage of the deduction system of legislation there are unique in their own. Because the establishment of China’s heritage deduction system exists many disputes, it is necessary to study the controversial focus of. Through the research on the deduction is contrary to the fair principle dispute, deduction and the meaning autonomous principle relations disputes, deduction and donation system conflict, deduction system of conflict with the ownership system, the deduction does not violate the principle of fairness contrary to inherit the interests between the more fair, deduction system and the principle of autonomy, the system and the system of ownership is not contradictory, is coordinated. In the process of seeking the legal basis, the more certain that our country should establish the collatio system. Finally, puts forward the legislation conception of Chinese heritage deduction system. First recognize that the establishment of China’s heritage to buckle the rationality and necessity of the system, China’s "Inheritance Law" on the legacy of the deduction system existence the legislation blank, establish heritage deduction system conforms to China’s social needs. Establishing deduction system, fairness can realize the right of inheritance, can promote the establishment of a system of inheritance tax. Secondly, analysis and deduction system in our country in succession design method should be considered, such as the scope of application, subject and object set, deduction exemption, deduction of the practice, from the law of foreign advanced, determine the deduction system of our design model and formulate the legal provisions of the idea.In judicial practice, China’s law of succession was not system design of deduction, heritage distribution and similar this system is very popular in our life, enjoys broad support in the private sector, has been widely used, people accept the high degree. With the development of our social economy, more and more hidden personal property of citizens, inheritance problems will be further apparent, Chinese legal inheritance system without any expression for heritage deduction, to protect the legitimate interests of the successor would be very negative. Therefore, in order to establish heritage deduction system to adapt to the China folk customs, in order to be more fair, let the estate was divided between the heirs, the system fully reflects the civil law social standard thought, so China’s "Inheritance Law" should be set up in the deduction system, so as to protect the common inherited human rights.