归扣制度研究-民商法学专业论文.docxVIP

中文摘要中文摘要 中文摘要 中文摘要 改革开放以来，随着我国物质的极大丰富，人们生活水平持续攀升，财产的 数量与类型都在不停的变化，三十年前颁布的《中华人民共和国继承法》(下文简 称继承法)显然立法过于简洁，很难再适应当今社会之需求。为保障遗产在共同 继承人之间公平分配，我国有必要借鉴世界上很多国家和地区在《继承法》中都 采纳了的一项重要制度，即本文所要介绍的归扣制度。 归扣制度虽然在我国现行继承法中没有明文规定，但生前特种赠与在现实生 活中一直以来都大量存在，并且在民间继承中也存在着“归扣”之习俗。虽然说 现行《继承法》第13条之规定与国外的“归扣”有类似之处，但由于其规定过于 粗简，不具体，所以很难全面达到归扣制度之功效，无法做到继承法律的普遍衡 平性。为了更好的贯彻继承权的平等原则，维系共同继承人之间的公平，归扣制 度很有必要及时的在继承法修法时予以确认。在继承法修改之际，应增设归扣制 度之规定，以弥补继承法制度在这方面的空白。从而更好的维护共同继承人之间 分配的公平，促进社会和谐。 除绪论外，本文主体分为四部分：第一部分重点描述归扣制度，及其在各国 适用情况；第二部分简单设证了为何我国没有采纳归扣制度：第三部分通过案例 引出与归扣制度密切相关的焦点问题，论证了我国采纳归扣制度的必要性；第四 部分则是对我国本土化移植该制度之设想。 关键词：归扣：共同继承；特种赠与 万方数据 洲Y 洲Y ㈣ZⅢ7I Ⅲm7 ¨¨i¨，I叭、∥ 4 灿5 Ⅲ9 黑龙江大学硕士学位论文 Abstract Since the reform and opening up，with the increase in substance，continuous improvement of people’S living standard，the number and type of property is constantly changing，thirty years ago issued the inheritance law of the Peoples Republic of China (hereinafter referred to as”inheritance law”)，legislation is too general，obviously cant adapt to the needs of the society now．In order tO ensure heritage fair distribution between in CO．heks，it is necessary to draw lessons from most other countries have adopted an important system,namely the deduction system are introduced in this paper． Deduction system is express provision in the law of succession in our country, but during his lifetime special gift in real life has always abound，and they also exist ”deduction”habits in succession．Although the article 1 3 of”Inheritance Law”and the foreign deduction system has similar place，but because of the provision is too simple， it cannot achieve the function of”deductive system”，SO not achieve a fair inheritance rights．In order to implement the principle of equal inheritance rights， maintenance of fair between CO-heirs，we need deduction system is add in inheritance law．When the law of succession modified，deduction system should be used to compensate for the deficiencies of the law of succession system。In order to better safeguard the fair