Research On The Construction Of My Country’s Heritage Deduction System

The inheritance withholding system originated from ancient Roman law,and then has been developed in civil law countries such as France and Germany.Today,the system has become a relatively complete and mature civil legal system.Basically,it can be seen in the civil codes of civil law countries.The original intention of its establishment is to realize the fair and reasonable division of the inheritance left by the decedent between the heirs,creatively regard the special gift given to the individual co-heirs before the life of the decedent as the advance payment of the inheritance,and emphasizes respect for the true nature of the decedent.The intention is expressed,thereby realizing the substantial fairness between the co-heirs.From January 1,2021,my country’s first law named in the form of a code,the Civil Code of the People’s Republic of China,has been officially implemented.This is an important achievement in the construction of a legal system with Chinese characteristics in the new era of China.The various chapters of the Civil Code have undergone major revisions.Although the"Inheritance" of the Civil Code has undergone major revisions in terms of testament,legal inheritance,and inheritance of inheritance,under the current social background,The property situation has undergone earth-shaking changes,and the resulting inheritance disputes have also increased.These measures pay too much attention to formal fairness,and are still weak in maintaining the substantive fairness of inheritance division.The introduction and construction of the inheritance deduction system can effectively solve this problem.Moreover,my country has the social soil and theoretical foundation suitable for the survival of the inheritance deduction system.First of all,the folks in my country have always had the traditional custom of dividing families and property analysis,which is consistent with the core concept of the deduction system and meets the needs of society;secondly,relevant scholars in my country have done a lot of research,and a rich theoretical foundation has been accumulated for its localization.The attribution system is conducive to the construction of my country’s special reserve system and the inheritance tax system,and can effectively maintain the harmony and stability within the family.Therefore,this article starts from the unfair division of inheritance in judicial practice,focuses on studying the perfect attribution system of countries outside the civil law system,and combines the proposed draft of the attribution system by Chinese scholars in the review of the Civil Code.Some suggestions are put forward for constructing the inheritance deduction system.Starting from the overview of the deduction system,this article introduces the concept,historical evolution,legal basis and demarcation between the deduction system and related systems.Secondly,the legislative examples of the legacy deduction system of several representative civil law countries outside the territory are introduced.A comparative study was made in order to provide reference for the construction of our country’s system.Then it focuses on the analysis of the current academic theoretical disputes about this system in our country,and describes the necessity and feasibility of building this system in our country one by one.Finally,we put forward the idea of constructing the inheritance deduction system in our country,which mainly includes the legislative model,applicable conditions and the content of the system and analyzes the different views of the constituent elements,and then proposes the most suitable construction method for our country,hoping to help the early inclusion of the rebate system in the "Inheritance" of the Civil Code.