论遗产分割中的归扣法律制度

发布时间：2019-01-08 09:43

【摘要】：遗产归扣制度雏形初见于《汉谟拉比法典》,发展于古罗马时期,并为后世绝大多数大陆法系国家所承继。传承千年却历久弥新,其魅力不仅在于彰显了法的公平、自由、正义、秩序价值,更体现了尊重当事人意思自治的民法精髓。1985年《继承法》实施以来,当今社会在政治、经济、文化等领域已然发生翻天覆地的变化,人们私有财产的不断增加,私有权观念的不断增强,都翘首以待一部与当前中国国情相适应的《继承法》应运而生。因此,在继承立法中引进符合我国民间传统习惯的归扣制度亦显得顺理成章。本文由四部分构成,首先文章从立法的缺失予以入手,重点阐述了遗产归扣制度缺失的原因,以及欠缺遗产归扣制度在法条层面、理论层面、现实层面所带来的一系列问题,论证构建与我国国情相适应的归扣制度势在必行。其次文章通过历史分析法和比较分析法,从制度的起源到制度的发展再到制度的成熟,介绍了不同历史时期、不同国家的遗产归扣制度,并在此基础之上,比较分析了不同国家归扣制度的相同点和不同点,以便深入了解归扣制度之特点,并为构建符合我国国情的遗产归扣制度提供理论依据。继而文章通过确定适合我国的归扣立法模式、归扣的前提条件、主体、标的、方式和免除这六个方面构建了一个适应我国法制土壤的归扣制度。之后文章从归扣制度在继承法上的地位和作用入手,阐述了归扣制度与赠与制度、物权制度、被继承人的意思自治、遗产税的征收、诉讼成本之间的关系,论证了归扣制度移植的可行性。并分别从法理层面和现实层面分析了建立归扣制度意义之所在。最后文章试图通过对各学者有关《继承法》的建议稿中的归扣制度进行评析,并在总结上文归扣制度构建的基础之上提出具体的条文设计,以期为我国《继承法》之修改进程有所裨益。
[Abstract]:The embryonic form of the system of inheritance deduction was first found in the Code of Hammurabi, developed in the ancient Roman period, and inherited by most of the countries of civil law system in later generations. The charm of the inheritance is not only the value of fairness, freedom, justice and order of law, but also the essence of civil law that respects the autonomy of the parties. Since the implementation of the inheritance Law in 1985, the society has been in politics. The economic, cultural and other fields have undergone earth-shaking changes, people's private property continues to increase, the concept of private rights is constantly enhanced, they all look forward to a "inheritance Law", which adapts to the current situation of China. Therefore, the introduction of inheritance legislation in line with the traditional customs of China's return system also seems logical. This paper is composed of four parts. Firstly, the article starts with the lack of legislation, and expounds the reasons of the lack of the system of heritage deduction, as well as a series of problems brought about by the lack of the system in the aspects of law, theory and reality. It is imperative for us to construct a return system suitable to our national conditions. Secondly, through the historical analysis and comparative analysis, from the origin of the system to the development of the system and then to the maturity of the system, the article introduces the system of heritage deduction in different historical periods and countries, and on this basis, This paper compares and analyzes the similarities and differences of the return system in different countries in order to understand the characteristics of the system in depth and provide the theoretical basis for the construction of the system of return and deduction of heritage in accordance with the national conditions of our country. Then the article constructs a deduction system suitable for the legal soil of our country by determining the appropriate legislation model, the precondition, the subject, the object, the way and the exemption of these six aspects. Then the article starts with the status and function of the system of return and buckling in the law of inheritance, and expounds the relationship between the system of return and deduction and the system of gift, the system of real right, the autonomy of the will of the heirs, the collection of inheritance tax, and the cost of litigation. The feasibility of transplanting the system of return to buckle is demonstrated. At the same time, it analyzes the significance of establishing the return system from the legal theory level and the realistic level. Finally, the article attempts to analyze the system of buckling in the suggestions of the scholars about the inheritance Law, and puts forward the specific article design on the basis of summing up the construction of the system of return and buckling above. With a view to our country's inheritance Law to amend the process of some benefits.
【学位授予单位】：苏州大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D923.5

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