归扣是指在共同继承中，继承人在被继承人生前取得特种赠与，遗产分割时从应继份中予以扣除的一种方式。现行《继承法》对此还属于一片空白，但在民间大量存在归扣的做法。归扣符合我国的国情，符合法律的公平理念和衡平继承人之继承利益的价值追求。我国《继承法》有必要引进这一制度。%Heritage deduction is a mode that deducts from share of inheritance when segmenting heritage if the inheritor obtains especial bestowal from the decedent during his lifetime . Existing succession law has not stipulated the heritage deduction , but there are a lot of practices of it . Heritage deduction accords with the situation of our country , conforming to the idea of fairness and the value pursuit that balances inheritance interests of the inheritor . It is necessary to introduce this system in China's “Inheritance Law” .
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