归扣制度是指在遗产分割中将继承人已经从被继承人处所得的部分财产予以扣除,归入其应继份额之中的一种继承法律制度。近现代世界上绝大多数国家和地区在立法上确认了归扣制度,在我国能否可行,目前还存在很大争议。从归扣制度的渊源、必要性、可行性三个方面进行分析,认为我国应当将归扣制度立法法,并提出相关立法建议。 The deduction system refers to inheritance in the inheritance will be inherited from the heirs have been part of the property to be deducted, should be included in the share of succession should follow a legal system. In most modern countries, the majority of countries and regions in the legislation confirmed the system of deduction, in our country is viable, there are still a lot of controversy. From the origins, necessity and feasibility of the system, the article concludes that our country should make the law of the system of the deduction system and put forward the relevant legislative suggestions.