论遗产归扣制度的立法构建

发布时间：2018-10-05 13:02

【摘要】：遗产归扣制度的雏形出现在古巴比伦时期,在古罗马时期得到发展并沿用至今。本文是对我国是否适合构建归扣制度研究和讨论,在研究的基础上提出了构建我国归扣制度的立法建议。我国《继承法》中只规定了同一继承顺序人继承份额一般应当均等以及特殊情况下遗产分配不均等的情况。但是这一规定在实质上也不能去解决继承人之间的公平问题。本着对公平原则的追求,提出通过构建归扣制度来弥补《继承法》的缺陷。虽然有些学者认为归扣制度会和意思自治、所有权等问题产生冲突因此对构建该制度持反对意见,但是根据对归扣制度适用前提和内容的详细的规范,这些冲突是可以解决的。另外我国民间存在类似归扣制度的遗产分配习惯,并且现在经济发展飞速,人们生活水平日益提高,私人财产急剧增加,现在已经具备了构建归扣制度的基础。为了解决共同继承人之间的公平、维护家庭和谐和社会稳定的秩序,设置遗产归扣制度还是很必要的。本文从对遗产归扣制度全面的分析,来论述构建归扣制度在我国现行法律的可行性和必要性,以及对适合我国的归扣制度蓝图的构想。本文第一部分介绍归扣制度的历史发源以及发展的状况。将归扣制度与我国特留份制度进行了分析比较,论证了两种制度之间并不存在矛盾,我国继承法应当既建立归扣制度也需要保留特留份制度。第二部分分析我国现行继承法中归扣制度缺失的原因。阐述了学界反对归扣制度的理由。第三部介绍了德国、法国、意大利和美国关于归扣制度立法的成熟经验。通过比较分析从中发现对我国构建归扣制度的重要启示。第四部分结合中国的遗产分配习惯从法理角度论证了在我国构建遗产归扣制度的可行性。最后一部分是对构建遗产归扣制度的立法设想,从遗产归扣制度适用的前提条件、内容、归扣方式等方面提出了自己的立法建议。
[Abstract]:The embryonic form of the system of inheritance buckling appeared in ancient Babylonian period, developed in ancient Roman period and is still in use today. Based on the research and discussion on whether it is appropriate to construct the system of return deduction in China, this paper puts forward some legislative suggestions on how to construct the system of return deduction in our country. The inheritance Law of our country only stipulates that the inheritance share of the same succession order should be equal in general and that the distribution of inheritance is not equal under special circumstances. But this provision does not, in essence, resolve the issue of equity between heirs. In line with the pursuit of the principle of fairness, this paper puts forward that the defect of inheritance Law should be made up by constructing the system of deduction. Although some scholars think that the system of imputation will conflict with autonomy of will and ownership and so on, they are opposed to the construction of the system, but according to the detailed norms of the premise and content of the system, these conflicts can be solved. In addition, there are similar inheritance distribution habits in our country, and now the economy is developing rapidly, people's living standard is improving day by day, and private property is increasing rapidly. Now we have the foundation to construct the system. In order to solve the equity between co-heirs and maintain the order of family harmony and social stability, it is necessary to set up the system of inheritance deduction. This paper discusses the feasibility and necessity of constructing the system of return deduction in our country from the comprehensive analysis of the system of return and deduction of heritage, as well as the conception of the blueprint of the system of return for deduction which is suitable for our country. The first part of this paper introduces the historical origin and development of the system. This paper analyzes and compares the system of return withholding and the system of special retention in our country, and proves that there is no contradiction between the two systems, and that the inheritance law of our country should establish both the system of return and the system of special retention. The second part analyzes the reasons for the deficiency of the return system in the current inheritance law of our country. This paper expounds the reasons of academic circles' opposition to the system of deduction. The third part introduces the mature experiences of Germany, France, Italy and the United States on the legislation of deduction system. Through the comparative analysis, we find the important enlightenment to the establishment of the return system in our country. The fourth part demonstrates the feasibility of constructing the system of heritage deduction in our country from the angle of legal theory combined with China's heritage distribution habits. In the last part, the author puts forward his own legislative suggestions on the construction of the system of heritage deduction, including the precondition, content and method of the application of the system.
【学位授予单位】：河北大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D923.5

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