On The Deduction System In The Division Of Heritage

As an important part of the inheritance law,the main purpose of the division of heritage is to balance the interests between successors and maintain the fairness between successors.In inheritance,we should not only determine the scope of the inheritor,but also the scope of the inheritance to be inherited by the inheritor,especially whether the inheritor made a special gift to some of the inheritors before his death.This is related to the fairness of the division of the inheritance between the successors in the common inheritance.Many countries have established a deduction system to presume that the heirs have the intention to distribute the inheritance fairly through legal fiction.When inheritance occurs,the heirs will deduct the special gifts made before their lives from the common inheritance,and the value of the special gifts will be included in the total amount of the heirs’ inheritance,and the heirs will be redistributed.To achieve fairness in the division of heritage.However,China has not yet established a deduction system,and the inheritance law in the field of inheritance treatment of related issues is not in place,"co-heirs of the division of heritage,effectiveness and other systems are not perfect."~①Article 13 of the Law of Inheritance of the People’s Republic of China(hereinafter referred to as the Law of Inheritance)~②stipulates that in the distribution of inheritance,one may tend to be a successor who has special difficulties in life and lacks the ability to work.Although this provision guarantees the property rights and interests of the inferior heirs to a certain extent,there is a big defect compared with the deduction system.Under this law,the heirs can dispose of their property freely.If they give most or large amount of property to other people than the legal heirs,or if they do not give full support to it,they will be able to dispose of their property freely.Successors of maintenance obligations are liable to infringe on the inheritance rights and interests of heirs who fulfill their primary maintenance obligations,resulting in unfair phenomena.And according to Article 37 of the Supreme People’s Court’s Opinion on Implementing Several Questions of the Inheritance Law of the People’s Republic of China,according to the spirit of Article 19 of the Inheritance Law(1)[according to Article 37 of the Supreme People’s Court’s Opinion Implementing Several Questions of the Inheritance Law of the People’s Republic of China],according to the Inheritance Law Article 19 of the spirit of the specific provisions show that China’s must-be successor is not specific foreign special share system,need to be further revised and improved.In addition,we should also see our country folk "separation" is a continuation of two thousand years of the Qin Dynasty family property distribution,for the degree of folk custom and even more than the law.Up to now,most of the rural and some urban residents still have the habit of "dividing family" in their lives.They recognize the two standards of execution in inheritance,custom and national law.This leads to the conflict between "jurisprudence" and "reason" in judicial practice.And the traditional family ethics of our country is different from that of foreign countries.Children live with their parents before marriage or even after marriage,which makes the relationship between family members closer.Parents always give selfless help and gifts to their children’s lives.It is difficult to achieve fairness in distribution.And in the distribution of the inheritance,we mainly adopt the legal inheritance.In the multi-child family,some of the children not only get the help and donation before the inheritance,but also get the share of the inheritance through the legal inheritance,which is for those familiesIn maintaining fairness and justice,the law should not be absent.It is believed that the society will do something in the face of the shortcomings of the existing inheritance law and the social reality’s desire for fair inheritance.The most effective way is to build a good system to make up for its own shortcomings and meet social needs.It is more gratifying to find out that there are some cases in our judicial practice which classify the inheritance gift into the total amount of inheritance,so that the balance of inheritance tends to be balanced.We hope that a more equitable system will be incorporated into the succession law to fully protect the rights and interests of each successor.