归扣制度若干问题探析

目前,中国正在制定民法典,继承法作为其中的一部分,必不可少地要继续起草.故对于其他各国继承法中已存在的归扣制度肯定要借鉴,但鉴于目前学界的研究现状,归扣制度的本质应为意思自治理念的体现,而非公平理念的体现,其适用范围应扩及法定继承人、遗嘱继承人或遗嘱继承人间,同时,应注意与特留份、辅助份间的协调.

Analysis of some problems in deduction regulation

China is now making effort in constituting civil codes and a part of it is the inheritance regulations. It is argued that in drafting the deduction regulation, some deduction regulations in other countries can be taken as references. According to the current situation in the academic filed in China, it is claimed that the deduction regulation should embody the idea of party autonomy, rather than the idea of equity, the scope of application of this regulation should include legal heirs, heirs by testament or among heirs by testament. At the same time, attention should be given to the harmony between legal portions and assistant shares.