論遺產(chǎn)分割中的歸扣法律制度
發(fā)布時(shí)間：2019-01-08 09:43
【摘要】：遺產(chǎn)歸扣制度雛形初見于《漢謨拉比法典》,發(fā)展于古羅馬時(shí)期,并為后世絕大多數(shù)大陸法系國(guó)家所承繼。傳承千年卻歷久彌新,其魅力不僅在于彰顯了法的公平、自由、正義、秩序價(jià)值,更體現(xiàn)了尊重當(dāng)事人意思自治的民法精髓。1985年《繼承法》實(shí)施以來(lái),當(dāng)今社會(huì)在政治、經(jīng)濟(jì)、文化等領(lǐng)域已然發(fā)生翻天覆地的變化,人們私有財(cái)產(chǎn)的不斷增加,私有權(quán)觀念的不斷增強(qiáng),都翹首以待一部與當(dāng)前中國(guó)國(guó)情相適應(yīng)的《繼承法》應(yīng)運(yùn)而生。因此,在繼承立法中引進(jìn)符合我國(guó)民間傳統(tǒng)習(xí)慣的歸扣制度亦顯得順理成章。本文由四部分構(gòu)成,首先文章從立法的缺失予以入手,重點(diǎn)闡述了遺產(chǎn)歸扣制度缺失的原因,以及欠缺遺產(chǎn)歸扣制度在法條層面、理論層面、現(xiàn)實(shí)層面所帶來(lái)的一系列問題,論證構(gòu)建與我國(guó)國(guó)情相適應(yīng)的歸扣制度勢(shì)在必行。其次文章通過歷史分析法和比較分析法,從制度的起源到制度的發(fā)展再到制度的成熟,介紹了不同歷史時(shí)期、不同國(guó)家的遺產(chǎn)歸扣制度,并在此基礎(chǔ)之上,比較分析了不同國(guó)家歸扣制度的相同點(diǎn)和不同點(diǎn),以便深入了解歸扣制度之特點(diǎn),并為構(gòu)建符合我國(guó)國(guó)情的遺產(chǎn)歸扣制度提供理論依據(jù)。繼而文章通過確定適合我國(guó)的歸扣立法模式、歸扣的前提條件、主體、標(biāo)的、方式和免除這六個(gè)方面構(gòu)建了一個(gè)適應(yīng)我國(guó)法制土壤的歸扣制度。之后文章從歸扣制度在繼承法上的地位和作用入手,闡述了歸扣制度與贈(zèng)與制度、物權(quán)制度、被繼承人的意思自治、遺產(chǎn)稅的征收、訴訟成本之間的關(guān)系,論證了歸扣制度移植的可行性。并分別從法理層面和現(xiàn)實(shí)層面分析了建立歸扣制度意義之所在。最后文章試圖通過對(duì)各學(xué)者有關(guān)《繼承法》的建議稿中的歸扣制度進(jìn)行評(píng)析,并在總結(jié)上文歸扣制度構(gòu)建的基礎(chǔ)之上提出具體的條文設(shè)計(jì),以期為我國(guó)《繼承法》之修改進(jìn)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.
【學(xué)位授予單位】：蘇州大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類號(hào)】：D923.5
本文編號(hào)：2404430
[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.
【學(xué)位授予單位】：蘇州大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類號(hào)】：D923.5
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，本文編號(hào)：2404430
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