【摘要】：在民法上,公平是最重要原則之一。遺產(chǎn)分割作為繼承法的重要組成部分,其首要原則也應(yīng)是維護共同繼承人之間的公平,而分割公平的實現(xiàn)前提在于有確定、有效的遺產(chǎn)。遺產(chǎn)歸扣制度的功能正是通過法律擬制被繼承人有公平對待各個繼承人的意思,在繼承發(fā)生時,將生前特種贈與歸入遺產(chǎn),確定應(yīng)繼遺產(chǎn)的范圍,增加各個繼承人的應(yīng)繼份額,從而實現(xiàn)遺產(chǎn)分割的實質(zhì)公平。從遺產(chǎn)歸扣制度本身來看,其源于羅馬法和日耳曼法,并在大陸法系國家（地區(qū)）的民法典中得到了普遍的繼受和發(fā)展,發(fā)揮著平衡繼承人間繼承利益的作用,是現(xiàn)代繼承法所不可或缺的制度。從我國現(xiàn)行法律規(guī)范來看,《繼承法》第13條規(guī)定采酌情照顧原則,雖旨在修訂應(yīng)繼份額,但由于其規(guī)定不全面,并不能完全實現(xiàn)平衡繼承利益之功能。因此,基于我國現(xiàn)行法律規(guī)范的缺失以及法律對公平價值的永恒追求,遺產(chǎn)歸扣制度的引入是完善我國繼承法的一個重要方面。本文主要通過比較研究方法,將遺產(chǎn)歸扣制度同其他類似的遺產(chǎn)分割制度相對比,論證該制度的不可替代性。同時,比較分析大陸法系國家（地區(qū)）以及我國臺灣地區(qū)關(guān)于遺產(chǎn)歸扣制度的立法例,并結(jié)合我國本土民情和法律制度,建立順應(yīng)我國經(jīng)濟發(fā)展趨勢、符合倫理道義、利于緩解矛盾、構(gòu)建和諧社會的遺產(chǎn)歸扣制度。
[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.
【學(xué)位授予單位】：煙臺大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2016
【分類號】：D923.5

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