On The Establishment Of The Property Deduction System In China

Report of the 19 th National Congress of the Communist Party of China mentioned that Chinese socialism has reached a new era.In this new era,with the compilation of Chinese civil code,it's seems to be a good time to amend Our country's current Law of Succession.It's been quite a long time since the domestic scholars advocated amending the Law Of Succession enacted in 1985,for the reasons of outdated and imperfect.Designing the system of inheritance deductible,is deemed one way to consummate the law of succession.Deduction is to find balance between heirs.In the situation of intestate inheritance,if joint heirs accept the inter vivos gifts from decedent from the decedent when he or she was alive,it should be cut from the total heritage heirs getting from decedent at the time of succession.Setting up the deduction system in mainland China is faced with opportunity.First,neither special share system of forced heirdom or the system of certain heirdom can achieve justice among coheirs.Second,Studies on heritage deduction has been over a decade,during this time a lot of researchers have devoted themselves to it,which provided our abundant theory.Comparing to antis who think that the system of inheritance deductible should not be established,advocates are in the majority.Last,in practice,considering the fact that most Chinese people have no tradition to make a will but many Chinese people,especially in rural area,are inclined to divide family property,our national condition seems like promising.Besides,the two—child policy makes it possible that in the coming years,along with more babies,we can expect more coheirs.Actually,now is the best time when our country is compiling Civil code to make use of those research works establishing the regime of inheritance deductible.By studying on the heritage deduction of other areas,home and broadfrom a comparative way,this article attempts to find a way to establish an adaptive inheritance deductible regime.This article discusses the following four parts:The first part,mainly introduces the basic theory of the deductible system.This part divides into two sections: section one,the history of deductible system.In this section,by describing the historical evolution,this part is trying to highlight a deep understanding of the system of inheritance deductible.Section two,defines the relationship between deductible system and special share system of forced heirdom or the system of certain heirdom.The second part,describes the function and foundation of deductible system.Functions of deductible lie in three points: guarantees fairness and justice in coheirs;respects autonomy of the will;keeps domestic ethics and order.Then,discusses the legal basis and realistic basis to demonstrate the rationality of deductible regime.The third part presents the legislative status outside of China,especially the countries of Roman legal system,such as France?German?Italy and Switzerland and Japan.In this way,to get a deeper understanding of the heritage deduction,and learn the details suiting china of this regime design.Hopefully,finding a way to create a localized system of inheritance deductible.The fourth part is about to describe some domestic academic views,and then give my reviews.By researching on several scholars' views in their draft of the civil code proposal,and making comments on them separately,to figure out what's in different and what is in common among them.On that basis,discusses the points of views of the author.The last part discusses how to legislate the heritage deduction in China.Specifically,including the subject who has an obligation to return the gift property,what gift property he or she should return,how to return the special gift and what gift is free from an return obligation.