遗产归扣制度是指继承人应将已从被继承人处得到的特种财产,归入其应继份之中的制度。许多国家及地区都有规定和习俗。为了更好的维护继承人之间的公平和睦,有必要在我国新的继承法中增入遗产归扣制度。 Inheritance deduction system refers to heirs should have been obtained from the heirs of the special property should be included in the system should be followed. Many countries and regions have rules and customs. In order to better safeguard the fairness and harmony between successors, it is necessary to add inheritance system to the new inheritance law in our country.