在继承法中规定归扣制度是各国立法的通例,我国存在遗产归扣的社会基础和现实需求。归扣的主体应仅限于被继承人的直系卑亲属。关于特种赠与的推定,应考虑赠与的用途,综合赠与的价值以及赠与物的性质加以判断。在现行法中,可以依据《继承法》第13条的规定,并结合遗产归扣的理论,对法定继承中涉及分家析产的案件进行公平的裁判。 In the inheritance law, the system of deducting the deduction is the common law of all countries. There is the social foundation and realistic demand of inheritance in our country. The subject of the deduction should be limited to the direct descendants of the deceased. The presumption of a special gift should be judged by considering the purpose of the gift, the value of the gift, and the nature of the gift. Under the current law, the case involving statutory separation of property in the legal succession can be fairly judged in accordance with the provisions of Article 13 of the “Inheritance Law” and in combination with the theory of inheritance deduction.