遗产归扣制度本土化构建研究  

Research on the Localization Construction of Inheritance Deduction System

作　　者：王群[1] 刘宁 WANG Qun;LIU Ning(Northeast Forestry University,Humanities and Law School,Heilongjiang,Harbin,150000,China)

机构地区：[1]东北林业大学文法学院,黑龙江哈尔滨150000

出　　处：《北京城市学院学报》2021年第2期96-100,共5页Journal of Beijing City University

摘　　要：遗产本是逝者留给亲人的慰藉和宝贵的精神财富,却经常成为引发家庭矛盾的导火索,其中主要原因是遗产分配之间的实质不公。诉诸实践中的种种问题,我国亟需引入遗产归扣制度予以规制日益增多的继承纠纷。在党中央全面推进依法治国和《民法典》实施之际,在保留继承制度特色的前提下,结合民族优势对归扣制度予以改进移植,使其契合现代继承法理论发展之动向,是实现我国继承法法律制度现代化的必由之路。Inheritance is originally the comfort and precious spiritual wealth left by the deceased to loved ones,but it often becomes the fuse that triggers family conflicts.This is mainly due to the substantial unfairness between the inheritance distribution.In response to various problems in practice,the introduction of inheritance deduction system is urgently needed in China to regulate the increasing inheritance disputes.At the time when the CPC Central Committee is comprehensively promoting the law-based governance of the country and Civil Code is about to be implemented,on the premise of retaining the characteristics of the inheritance system,inheritance deduction system will be improved and transplanted in combination with national advantages to make it in line with the development trend of modern inheritance law theory,which is the only way to realize the modernization of China s inheritance law system.

关 键 词：遗产归扣 特留份制度 公平原则 特种赠与 

分 类 号：D913[政治法律—民商法学]