Abstract: In the process of the discussion on the amendment of Succession Law，some scholars suggest establishing the property deduction system in the inheritance for the purpose of impartiality. But property deduction system is not suitable for the current situation in China，although there are estate allocation customs in China’s civil life，which is similar to the property deduction system. There are problems in the theory foundation and elements of property deduction system，of which the most important is the great conflict between the property deduction system and gift contract and property theory. Conflicts between family members cannot be adjusted forcibly by law. And in solving inheritance conflicts，more attention should be paid to the will of the parties，and gently deal with the disputes between the members of the family by the principle of fairness.

Key words: inheritance, property deduction, property donation, property transfer