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CN 11-3979/C
Zhang Pinghua, Liu Yaodong. Research the Legal Issues of Deduction in Representation[J]. Journal of Beijing University of Aeronautics and Astronautics Social Sciences Edition, 2013, 26(1): 44-52.
Citation: Zhang Pinghua, Liu Yaodong. Research the Legal Issues of Deduction in Representation[J]. Journal of Beijing University of Aeronautics and Astronautics Social Sciences Edition, 2013, 26(1): 44-52.
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Research the Legal Issues of Deduction in Representation

  • 1.

    Law School, Yantai University, Yantai 264005, China


  • 2. College of Economics and Management, Dalian Ocean University, Dalian 116023, China

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  • Received Date: August 05, 2012
  • Published Date: January 24, 2013
    Graphical Abstract
    • Abstract
  • The creation of subrogation inheritance and deduction lies in practicing the concept of fairness in the succession process. The basic spirit of representation is to seek the longitudinal fairness of sub share independent,and the deduction lies in seeking the horizontal equity of joint heirs in common inheritance. Representative heir should undertake the obligation of deduction,when the subrogated successor receives the special gift from ancestor during his lifetime. Conversely, when the descendant who inherits in subrogation receives special gift from the decedent, difference should made as to the period to accept donation to decide whether the representative heir undertakes the obligation of deduction. If the ancestor has the wish to exempt the deduction, we should respect the wish.
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    • References (24)
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