我国设立归扣制度的基础与制度构建研究

归扣制度具有保障共同继承人公平地分配遗产的功能。设立归扣制度,符合我国当代民众财产日益丰富的现实国情,能够彰显法律的平等、自由、公平和效率价值。为此,可借鉴相关国外立法,结合我国实际提出设立我国归扣制度的立法建议。

On the Basis and System Construction of Establishing Heritage Deduction in China

Heritage deduction has the function of equitable distribution of assets to protect co - heirs. Estab- lishment of heritage deduction is in line with the actual situation that our contemporary people＇ s property is more and more richly, and is able to demonstrate the legal equality, freedom, fairness and efficiency value. Through inspec- tion and evaluation of foreign legislation, combined with China＇s actual situation,we will propose the legislative pro- posals of establishment of China＇s heritage deduction.