On The Construction Of Our Heritage Accounting System

The construction of inheritance accounting system is that the property that the decedent gives to a successor during his lifetime is included in the scope of the estate and shared equally by the co-heirs.At present,Chinese laws and regulations on safeguarding the interests of heirs are mainly to guarantee the interests of inheritance of those who are unable to work and have no economic sources.There are no relevant provisions for the uneven distribution of inheritance among common heirs in practice,and it is difficult to use the current legal regulations.The introduction of cost-effective system of heritage can fill the gaps in our current laws.It has important theoretical research meaning for the development of Chinese inheritance law,and also has judicial guiding significance for the inheritance disputes among the co-heirs caused by the gift behavior of the decedent during his lifetime.In our country,the cost of heritage system has great demand in social reality,which plays an important role in compensating for the defect of existing inheritance system,maintaining family ethics relations,and implementing the principle of inheritance equality,and the system is consistent with the folk inheritance segmentation habit.Therefore,we should establish the legacy accounting system.The specific system design is as follows:the right of the estate is all the joint successors,but the successors who give up or lose the right of inheritance are not included.The obligor of inheritance accruing should be limited to the immediate inferior relatives.The subrogation successor should judge whether he has the obligation of accruing the gift received by the subrogated person based on the actual benefits he has obtained from the special gift and the nature of the special gift property,and judge the obligation of accruing the special gift he has received from himself according to the time point when he has acquired the inheritor’s qualification.The special gifts received before death by the person who renounces or loses the right of inheritance shall be returned in the form of unjust enrichment;The inheritor in the indirect gift shall have the obligation to make a profit from it;Respected relatives should not be included in the scope of the taxpayers.The object of the value of the estate shall be limited to the scope of special gifts,including the specific types of property given as a result of marriage,separation,business,beyond the normal level of education,as a result of the purchase of insurance,on behalf of the repayment of debts.The implementation method of our estate should be based on the principle of return of value,the return of original property as an exception.When the gift property is a thing,it should be evaluated according to the value at the time of the gift.When the gift property is monetary property such as betrothal price,deposit,etc.,it should be evaluated on the value of the gift currency itself at the time of inheritance,and the heir need not return the part exceeding the inheritable part.The idea of deducting the value of the estate means that deducting the value of the estate should be the normal state,and deducting the value of the estate should be the exception.That is,the decedent must clearly state that the special gift is exempt from the value of the estate,otherwise it will default to the value of the estate.No time limit shall be imposed on the decedent’s expression of intention to exempt from deduction.The decedent may make such expression of intention at the time of donation,after the donation,or by making a will,and the expression of intention to exempt from deduction will take effect once it is made,and the decedent cannot withdraw it.