部分学者认为现行的《中华人民共和国继承法》未对继承归扣制度进行明确规定是立法上的不足,应当对其进行规定。但本文认为归扣制度不仅在制度构建上存在重大缺陷,与我国现行其他法律制度间存在冲突,而且其所标榜的维护公平、尊重意思自治及符合我国长期存在的继承习惯也不能成立,我国不应当设立归扣制度。 Some scholars think that the current Inheritance Law of the People’s Republic of China does not stipulate clearly the inheritance and deduction system, which is a legislative deficiency and should be regulated. However, this article argues that the deduction system not only has major defects in the construction of the system but also conflicts with other existing legal systems in our country. Moreover, it does not hold its claim to be fair, respect autonomy of autonomy and conform to the long-standing inheritance of our country. Should be set up withholding system.