Research On The Inheritance Deduction System

In the laws of many countries and regions today,despite the different names,the inheritance deduction system exists in their legal systems.The provision of inheritance deduction first appeared in ancient Rome,and its purpose was to balance the unfair inheritance between the co-heirs due to different identities.Now the inheritance deduction system is still recognized and stipulated in many laws.The inheritance deduction system in modern inheritance norms is quite different from its original form.The main change is to maintain the fairness of inheritance from the perspective of the deceased.Now,there is no inheritance regulation in our inheritance regulations.In the academic circles,the debate about whether to introduce the inheritance deduction system has always existed.The clarification of the inheritance norms of the "Civil Code" has temporarily calmed the debate on this issue.The lack of the inheritance deduction system has brought a series of adverse effects to us.The opinions opposed to the introduction of the inheritance deduction system mainly focus on its theoretical aspects.The inheritance deduction system is contrary to our country’s current system,including the autonomy of will system,Equal protection of property rights and others.From the perspective of judicial practice,there are also certain obstacles to the introduction of the inheritance deduction system.Although the "Civil Code" uses custom as the source of law to provide the possibility to solve this problem,there are also obstacles to the application of inheritance deduction as a custom.On the contrary,since our country has inheritance habits similar to inheritance deduction,and the interpretation of "deduction" can reconcile the contradiction between the inheritance deduction system and our country’s current system,it is reasonable to restrict the rights of the deceased to a certain extent.The fact that a large number of joint inheritance still exists and the unique function of the inheritance deduction system provide reasons for us to introduce the inheritance deduction system.The inheritance deduction system should be applied to joint inheritance,but should not be restricted to legal inheritance.The subjects of inheritance deduction is suitable to extend to the joint heirs,but the spouse of the deceased and the heir who renounces the right of inheritance should be exempt from deduction.The objects of inheritance deduction should be limited to special gifts,but education expenses should be excluded,and the judge should be given a certain degree of freedom in determining the deduction of property.The exemption of deduction should require the deceased’s clear intention,and the time for the express should not be limited.The method for the deduction obligor to carry out the deduction should mainly be the return of value,but the parties may also choose to return the original.