论遗产归扣制度的构建

发布时间：2019-03-13 08:06

【摘要】：在民法上,公平是最重要原则之一。遗产分割作为继承法的重要组成部分,其首要原则也应是维护共同继承人之间的公平,而分割公平的实现前提在于有确定、有效的遗产。遗产归扣制度的功能正是通过法律拟制被继承人有公平对待各个继承人的意思,在继承发生时,将生前特种赠与归入遗产,确定应继遗产的范围,增加各个继承人的应继份额,从而实现遗产分割的实质公平。从遗产归扣制度本身来看,其源于罗马法和日耳曼法,并在大陆法系国家（地区）的民法典中得到了普遍的继受和发展,发挥着平衡继承人间继承利益的作用,是现代继承法所不可或缺的制度。从我国现行法律规范来看,《继承法》第13条规定采酌情照顾原则,虽旨在修订应继份额,但由于其规定不全面,并不能完全实现平衡继承利益之功能。因此,基于我国现行法律规范的缺失以及法律对公平价值的永恒追求,遗产归扣制度的引入是完善我国继承法的一个重要方面。本文主要通过比较研究方法,将遗产归扣制度同其他类似的遗产分割制度相对比,论证该制度的不可替代性。同时,比较分析大陆法系国家（地区）以及我国台湾地区关于遗产归扣制度的立法例,并结合我国本土民情和法律制度,建立顺应我国经济发展趋势、符合伦理道义、利于缓解矛盾、构建和谐社会的遗产归扣制度。
[Abstract]:In civil law, fairness is one of the most important principles. As an important part of inheritance law, the primary principle of division of inheritance should also be to maintain the fairness between common heirs, and the premise of realizing the fairness of division lies in the existence of definite and effective inheritance. The function of the system of deduction of inheritance is that it is intended by law that the successors should be treated fairly. When the succession occurs, the special gifts of life shall be included in the inheritance, the scope of the inheritance to be followed shall be determined, and the share of the successors shall be increased. So as to achieve the substantive equity of the division of heritage. From the perspective of the inheritance deduction system itself, it originates from Roman law and Germanic law, and has been generally accepted and developed in the civil codes of civil law countries (regions), playing the role of balancing the inheritance interests of the inheritors. It is an indispensable system of modern inheritance law. According to the current legal norms of our country, article 13 of the inheritance Law provides for the adoption of the principle of discretionary care, although the aim is to revise the right share, but due to its incomplete provisions, it is not possible to fully realize the function of balancing the interests of succession. Therefore, based on the absence of current legal norms and the eternal pursuit of fair value by law, the introduction of inheritance deduction system is an important aspect of perfecting the inheritance law of our country. This article mainly through the comparative research method, compares the inheritance deduction system with other similar inheritance division system, and demonstrates the irreplaceable nature of this system. At the same time, the author makes a comparative analysis of the legislation of the civil law countries (regions) and the Taiwan region of China on the system of deduction of heritage, and in the light of the local people's conditions and the legal system of our country, sets up a system that conforms to the trend of economic development in China and conforms to ethical It is beneficial to ease the contradiction and construct the heritage deduction system of harmonious society.
【学位授予单位】：烟台大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：D923.5

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