Study On The Localization Of The Inheritance Deduction System

The inheritance deduction system refers to the existence of more than two heirs in the field of legal inheritance,the heirs in the lifetime,some of their heirs to give a special gift,if the heirs in the gift did not make it clear that the gift will be exempted from deduction in the inheritance,then this kind of special gift in the division of the estate,it will be included in the heir’ s existing inheritance price,the total amount of inheritance,and this calculation of the heirs should be the share of inheritance,the inheritance should be accepted the special share of the inheritance.The system,which is based on the principle of fairness,has the function of guaranteeing the inheritance benefits of the co-inheritors,resolving inheritance disputes and maintaining the internal stability of the family,and is applied by the vast majority of written law countries.However,the system is not set up in The Inheritance Law of our country.This paper will be divided into four parts to discuss,it is urgent to include the system of deduction into China’ s "inheritance law."The first part,first of all,the concept of the deduction system to define,secondly,its origin and development,role and other theories,the inheritance of the deduction system has a preliminary understanding.The second part,will list France,Germany,South Korea,Japan and other mainland law countries and China’ s Taiwan region’ s heritage deduction system of the legislative status quo,and compare,take its essence for reference,in order to better the inheritance of the system of localization.The third part leads to the problem that our country is faced by because it has not established the system of inheritance deduction.Then for china to introduce the necessity and feasibility of the deduction system analysis,it is concluded that china has suitable’ heritage deduction system to take root in the legal soil.The fourth part,from the legislative point of view,the above four countries and regions on the system to complare,from the subject,subject,object,application method,exemption and other five aspects of China’ s introduction of the system of specific proposals.The author thinks that the duty-to-be in the deduction should not be limited to the immediate family,but should cover all the common heirs.For the object of deduction,the author thinks that in addition to the division,establishment,graft,excess education category gifts should also include savings-type insurance.In addition,the author also supplements the distribution method of the deduction system.