我国澳门的法定扣还制度及其借鉴

在我国澳门 ,凡是欲进入尊亲属继承的卑亲属 ,应将受赠于尊亲属的财产或其价值返还于遗产 ,以平衡遗产的分配。这种扣还制度源于古罗马民法中的财产加入制度 ,因其自身的科学性已为诸多国家和地区采用。我国大陆继承法中现尚无扣还制度。借鉴澳门地区的扣还制度 ,不仅是对我国继承法的完善 ,更是建立遗产税制度的重要先决环节。

Statutory'Detention and Retrun System'in Macau and Its Reference Function

In Macau,the humble relatives who want to inherit as respectable relatives should restore the property or valuable things donated by the respectable relatives to the inheritance property which is to be distributed equally.This kind of detention and return system originated from the property joining system in ancient Roman civil law.It has been adopted by many countries and regions because of its characteristic of science.Using the detention and return system in Macau for reference on the basis of Chinese reality is not only good for the improvement of Chinese inheritance law,but also an important link of establishing inheritance tax system.