論遺產(chǎn)歸扣制度的立法構(gòu)建
[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.
【學(xué)位授予單位】:河北大學(xué)
【學(xué)位級(jí)別】:碩士
【學(xué)位授予年份】:2017
【分類號(hào)】:D923.5
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