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内 容 摘 要 I 内 容 摘 要 公平是给予每个人他应得的部分的这种坚定而恒久的愿望。对于公平的追求是人类永恒的主题,公平和平等作为民法的两个基本原则,贯穿于整个民事法律制度。继承开始时除了确定相应的继承人这一重要的程序外,确定可以继承的遗产的范围也是十分必要的。而归扣制度就是在继承开始前,确定继承人对被继承人的特种赠与是否应纳入遗产范围的制度。归扣制度是法定继承中一项非常重要的制度,其具有重要的功能和价值。我国继承法第 13 条规定,对尽了主要抚养义务的和与继承人共同生活的人在遗产分割时可以多分。虽然这项规定在一定程度上起 到弥补归扣制度缺失的积极作用,但是较真正的归扣制度,还是存在较大的局限性,影响共同继承人对真正公平和平等的追求。本文将针对目前我国立法对于归扣制度规定有缺失,但是社会上却有大量与该制度相似的民间习惯存在,同时我国港澳台和大多数国家均有对于归扣制度的相关规定。在这样的形势下,从理论和现实层面来考量,为了维护共同继承人之间的公平,完善我国的继承法,顺应民事法律国际化发展趋势,继承法应引入并构建与国情相适应的归扣制度。 本文在对前人研究成果进行借鉴的基础上,进行了探讨、比较和分析。 以归扣制度 为研究对象, 从比较研究 和实证研究的角度论证我国是否应构建归扣制度。文章主要由三个部分构成。 第一部分首先主要是介绍了归扣制度的一些基本理论。包括归扣制度的概念、伦理价值、历史沿革和立法例。并且着重分析了归扣制度和特留份这一制度的联系与区别,得出了两者是可以而且应该同时存在于我国继承法的结论。 第二部分主要是讨论并理清归扣制度与公平原则、意思自治原则和所有权理论的一些争议,在此基础上论述继承法采纳归扣制度的必要性,确定应该结合我国的具体国情和社会现实构建这种衡平继承相关方利益的制度。 万方数据内 容 摘 要 II 最后具体分析如何构建我国归扣制度,主要涉及归扣 制度在继承法中的地位、归扣制度适用的条件、归扣的主体和客体、归扣的实行和免除归扣等相关的问题。希望能为推进我国继承法的修改,为将来在民法典中构建归扣制度添砖加瓦。更好地保障共同继承人之间的公平,解决相关继承法律纠纷,促进经济社会平稳地发展。 关 键 词 归扣 ; 特种赠与 ; 共同继承 ; 公平 万方数据ABSTRACT III ABSTRACT Justice is the constant and perpetual wish to render every one his due. The pursuit of justice is the eternal theme of humanity. Justice and equality, as two basic principles of civil law, throughout the civil law entire system consistently. At the beginning of inheritance, in addition to determine the successors this important procedure, determining the scope can be inherited is also very necessary. The deduction system used in succession before it start, determines the successors to the decedent’s special gift whether should be included in the heritage range. Deduction system is an important legal system of the inheritance, which has special features and value. Under our Law of Succession Article 13 provides that at the time of distributing the estate, successors who have made the predominant contributions in maintaining the decedent or have lived with the decedent may be given a larger share. Although it plays a positive role to make up for the missing in deduction system to some extent, compared to the real deduction system, there are greater limitations exist, and it effect the pursuit of true justice and equality to joint successions. This article will focus on the missing in deduction system in the current system of legislative provisions, but there are a lot similar presence used in civil society, and in Hong Kong, Macao, Taiwan and most countries have regulations for deduction system. In such a situation, from a theoretical and practical level to consider, in order to safeguard the fairness between joint successions, improve our inheritance laws, and con to international development trends in civil laws, the deduction system should be introduced and build up in the inheritance laws, compatible with national conditions. In this paper, drawing on the basis of previous research, carries on the discussion, comparison and analysis. Deduction system for the study, from the perspective of 万方数据ABSTRACT IV comparative studies and empirical research, demonstrates whether China should build deduction system. The article consists of three parts. The first part is to introduce some basic theories of deduction system, including the concept, ethical values, history and legislative cases. It focuses on analyzing the relation and difference between deduction system and special portion system, and obtains the conclusion that both can and should exist in our law of succession. The second part is to discuss and clarify some controversial between the deduction system and the principle of equity, the principle of autonomy and ownership theory. On this basis, discusses the necessity that the law of succession adopts the deduction system, and determines that considering our specific national conditions and social reality, we should build such a system to balance the interest between the relevant parties of inheritance. Finally, a detailed analysis of how to build our deduction system, mainly involves the status of the deduction system of Law of Succession, the applicable conditions, the subject and object, the implementation and mption, and other issues related to the deduction system. Hope to promote the amendments on our Inheritance Law, and do what little one can to help build the deduction system in the civil code for the future. Key words Deduction; Special Gift; Common Heritage; Justice.万方数据目 录 V 目 录 引 言 ......................................................................................................................................... 1 第一章 归扣制度基本理论 ......................................................................................... 3 一、 归扣制度的概述 ...................................................................................................... 3 (一)归扣制度的概念 .................................................................................................... 3 (二)归扣制度的伦理价值 ........................................................................................... 4 二、归扣制度的历史沿革和立法例 ............................................................................. 5 (一)归扣制度的历史沿革 ........................................................................................... 5 (二)归扣制度的立法例 ............................................................................................... 7 三、归扣制度与特留份制度的比较 ............................................................................. 8 (一)立法理念的比较 .................................................................................................... 9 (二)适用范围的比较 .................................................................................................. 10 (三)归扣权与扣减权 ................................................................................................... 11 第二章 我国建立归扣制 度的必要性探究 ....................................................... 14 一、归扣制度与相关理论的争议 ............................................................................... 14 (一)归扣制度与公平和平等原则 ........................................................................... 14 (二)归扣制度与意思自治原则 ................................................................................ 15 (三)归扣制度与所有权理论 .................................................................................... 17 二、继承法采纳归扣制度的必要性 ........................................................................... 18 (一)归扣制度与我国传统的家庭伦理道德观念相符 ....................................... 18 (二)归扣制度与公平平等理念及其完善方向的要求相符 .............................. 19 (三)归扣制度符合我国民间传统的遗产继承习惯 ........................................... 19 (四)构建遗产归 扣制度是我国实现遗产税征收的需要 .................................. 21 (五)解决国际和区际的继承法律纠纷的需要 .................................................... 21 万方数据目 录 VI 第三章 继承法上归扣制度的构建 ....................................................................... 23 一、归扣制度在继承法中的地位 ............................................................................... 23 二、归扣制度适用的条件 ............................................................................................. 23 (一)在法定继承中存在多个共同继承人 ............................................................. 23 (二)共同继承人中 有人接受了特别赠与 ............................................................. 24 (三)被继承人无免除归扣的意思表示 .................................................................. 24 三、归扣制度适用的主体 ............................................................................................. 25 (一)归扣权利人 ........................................................................................................... 25 (二)归扣义务人 ........................................................................................................... 26 四、归扣制度适用的客体 ............................................................................................. 29 (一)归扣客体的立法例 ............................................................................................. 29 (二)我国归扣客体的范围探讨 ................................................................................ 30 五、归扣制度的实行 ...................................................................................................... 35 (一)归扣制度实行的步骤 ......................................................................................... 35 (二)归扣制度实行的方式 ......................................................................................... 36 (三)归扣制度实行的效力 ......................................................................................... 37 六、归扣制度的免除实行 ............................................................................................. 37 (一)免除实行的条件 .................................................................................................. 37 (二)免除实行的时间 .................................................................................................. 38 (三)免除实行的结果 .................................................................................................. 39 结 语 ....................................................................................................................................... 40 参 考 文 献 .......................................................................................................................... 41 致 谢 ....................................................................................................................................... 45 万方数据CONTENTS VII CONTENTS Preface ························································································· 1 Chapter 1 Basic theories of deduction system ······························· 3 Subchapter 1 An overview of deduction system ······································ 3 Section 1 The concept of deduction system ········································ 3 Section 2 The ethical values of deduction system ································· 4 Subchapter 2 The history and legislative cases of deduction system ············· 5 Section 1 The history of deduction system ········································· 5 Section 2 The legislative cases of deduction system ······························ 7 Subchapter 3 The relation and difference between deduction system and special portion system ·················································· 8 Section 1 Comparison of legislative concept ······································· 9 Section 2 Comparison of Scope application ······································ 10 Section 3 Deduction system and the right of deduction ························· 11 Chapter 2 The need to establish deduction system in our country 14 Subchapter 1 Deduction system associate with the controversial theory ······ 14 Section 1 Deduction system and principle of justice ···························· 14 Section 2 Deduction system and principle of autonomy ························ 15 Section 3 Deduction system and ownership theory ······························ 17 Subchapter 2 The necessity of adopting the deduction system ·················· 18 Section 1 Deduction system match with our traditional concept of family ethics··············································································· 18 Section 2 Deduction system match with the concept of equality and fairness 万方数据CONTENTS VIII demands perfect direction ·············································· 19 Section 3 Deduction system match with chinese folk traditional inheritance habits ···································································· 19 Section 4 The building of deduction system is the need to achieve our inheritance tax levied ·················································· 21 Section 5 Addressing the needs of international and inter-regional inheritance law disputes ····························································· 21 Chapter 3 Study on the necessity to build deduction system in law of succession ·································································· 23 Subchapter 1 The status of the deduction system of law of succession ········· 23 Subchapter 2 The applicable conditions of the deduction system ··············· 23 Section 1 There are several co-heirs in the legal inherit ························ 23 Section 2 Someone in co-heirs receive a special gift ···························· 24 Section 3 The decedent does not have the intention to absolve deduction system ····································································· 24 Subchapter 3 The subject of deduction system to apply ·························· 25 Section 1 People who have rights to request deduction ························· 25 Section 2 People who have obligation to implement deduction ··············· 26 Subchapter 4 The object of deduction system to apply ··························· 29 Section 1 The legislative cases of objects owned by deduction ·············· 29 Section 2 Explore the range of objects owned by deduction ··················· 30 Subchapter 5 The implementation of deduction system ·························· 35 Section 1 Practices for deduction system ········································· 35 Section 2 Implementation steps of deduction system ··························· 36 Section3 Implementation results of deduction system ·························· 37 万方数据CONTENTS IX Subchapter 6 mption conditions of deduction system ························ 37 Section 1 Conditions of mpt implementation ································ 37 Section 2 Time of mpt implementation ······································· 38 Section 3 Legal effect of mpt implementation ······························· 39 Conclusion ················································································· 40 References ·················································································· 41 Postscript ··················································································· 45万方数据引 言 1 引 言 随着中国改革开放的深入发展,广大人民群众拥有的私人财产的种类和数量日益增多,家庭关系和亲属关系发生了深刻变化。作为民事法律制度中一个非常关键的组成部分,继承制度承担着重要作用。 1985 年 4 月,现行的继承法由第六届全国人民代表大会第三次会议通过,距今已经将近 30 年时间。该法 对继承法律关系的调整起 了不可 磨灭的作用,但 随着社会经济的 不断 发展,特 别是物权法的出台,个人对于自己私有财产的保护观念日益加重,继承法律关系变得愈加复杂,现行继承法受到当时时代和立法技术的局限,已经明显 跟不上 目前中国经济社会的发展。对于归扣制度规定的缺失就是其缺陷和滞后性的主要表现之一。 归扣制度作为现代继承法上一项重要的制度,是指生前特种赠与,除赠予时被继承人曾明确表示不必并入遗产计算者外,该特种赠与应纳入遗产范围,成为遗产的一部分,在分割遗产时,从继承人的应继份中扣除,即为继承财产之预行拨给。该制度源于罗马法,基于其为衡平共同继承人利益中发挥的重要作用而为世界上大多数 国家和地区采纳并发展,包括我国的港澳台地区,现已演变成为当代继承法中较为成熟的法律制度。 我国继承法第 13 条规定,对尽了主要抚养义务的和与继承人共同生活的人可以多分的规定,虽然在一定程度上有起到弥补归扣制度缺失的积极作用,但是较真正的归扣制度,还是存在较大的局限性。同时 民间继承习惯中一直有类似于归扣制度的传统,但是普通民众对于归扣制度的具体状况却知之甚少。 在这样的形势下,大陆地区对归扣制度立法的缺失不仅会影响到共同继承人权利保障的不足,还会影响一些涉外继承纠纷问题 的解决。在 2012 年 召开的民法年会上,已 经有学者提出要在我国构建归扣制度的问题。 在目前我国法学领域对归扣制度的研究还不够系统、不够深入的情况下,本文试图结合我国现万方数据
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